Agenda packet, regular meeting — Exeter City Council, June 24, 2025 (part 1 of 2)

EXETER CITY COUNCIL

REGULAR MEETING AGENDA
June 24, 2025, 6:00 PM
City Hall, 137 North F Street
Exeter, California 93221
Mayor
Jacob Johnson
Mayor Pro Tem
Jeff Wilson
Council Members
Vicki Riddle
Frankie Alves
Bobby Lentz
Notice is hereby given that the Exeter City Council will hold a Regular Meeting on Tuesday, June 24, 2025, at 6:00 p.m. in person at Exeter City Hall located at 137 N. F St. in Exeter California, 93221.

Staff Reports related to items on the agenda are available on the City’s website at https://cityofexeter.ca.gov/ and available for viewing at City Hall. 6:00 p.m.

A. CALL TO ORDER CLOSED SESSION
B. PUBLIC COMMENTS REGARDING CLOSED SESSION MATTERS
Comments from the public are limited to items listed on the closed session matters (GC 54954.3a). Speakers will be allowed three (3) minutes. Please begin your comments by stating your name and providing your City of residence.

C. ADJOURN TO CLOSED SESSION PURSUANT TO GOVERNMENT CODE SECTION(S)

1. 54956.9(d)(3) Conference with Legal Counsel
Re: Significant Exposure to Litigation - 3 Cases: Facts Not Known to Potential Plaintiffs

2. 54956.9(d)(4) Conference with Legal Counsel
Re: Potential Initiation of Litigation - 4 Cases
7:00 p.m. (or, immediately following Closed Session)
D. CALL TO ORDER REGULAR SESSION AND REPORT ON CLOSED SESSION ITEMS (if any)
E. INVOCATION
Presented by Mayor Johnson
F. PLEDGE OF ALLEGIANCE

Page 2 of 4 ends

G. PUBLIC COMMENTS
This is the time for citizens to comment on subject matters that are not on the agenda that are within the jurisdiction of the Exeter City Council. In compliance with public meeting laws, Council cannot discuss topics that are not included on the published agenda. This is also the time for citizens to comment on items listed on the Consent Calendar or to request an item from the Consent Calendar be pulled for discussion purposes. Public comments related to all pulled Consent Calendar Items and all Individual Business or Public Hearing Items that are listed on this agenda will be heard at the time that item is discussed or at a time the Public Hearing is opened for comment.

In fairness to all who wish to speak tonight, comments shall be limited to five (5) minutes for each individual, ten (10) minutes for an individual representing a group, and thirty (30) minutes overall for the entire public comment period, unless otherwise indicated by the Mayor. Although not required, speakers are asked to begin their comments by stating their name and city of residence.

H. SPECIAL PRESENTATIONS

1. Oath of Office of Police Lieutenant Ryan Heinks (p. 5) Presented by Francesca Quintana, City Clerk/Human Resources Manager I. CONSENT CALENDAR
Items listed under the Consent Calendar are considered routine and will be enacted by one motion. There will be no separate discussion of these matters unless a request is made and then the item will be removed from the Consent Calendar to be discussed and voted upon by a separate motion.

1. Approval of June 10, regular meeting minutes (pp. 6 – 11)

2. Approval of the Payment of Bills for June 13, 2025 (pp. 12 – 18)

3. Approval of Payroll in the Amount of $103,302.39 for the Period of June 02, 2025, through June 15, 2025, with a Check Date of June 20, 2025 (pp. 19 – 25)

4. Approval of Facility Use, Street Closures, and Special Event Request for National Night Out on August 05, 2025, Hosted by the Exeter Police Department (pp. 26 – 29)

5. Adoption of Resolution 2025-20, A Resolution of the City Council of the City of Exeter, Approving a One-Year Extension to the Agreement with Community Services and Employment Training, Inc. (CSET) for Use of the Exeter Carnegie Building (pp. 30 – 37)

6. Adoption of Resolution No. 2025-21, A Resolution of the City Council of the City of Exeter, Rescinding Resolution No. 2025-19, and Approving the City of Exeter’s Fiscal Year 2025/26 List of Projects Funded by SB 1: The Road Repair And Accountability Act to Include Estimated Project Start and Completion Dates and Project Life Expectancy (pp. 38 – 45)

7. Adoption of Resolution 2025-22, A Resolution of the City Council of the City of Exeter, Intent to Levy and Collect Assessments on Landscape and Lighting Maintenance

Page 3 of 4 ends

Assessment Districts 98-01; 97-01; 91-01A; 91-01B; 08-01; 06-01; 05-01; 05-02; 04-02; 04-03; 01-02; and 23-01; and set the Public Hearing for July 22, 2025 (pp. 46 – 158)

8. Adoption of Resolution No. 2025-23, A Resolution of the City Council of the City of Exeter, Approving the Revised Salary Schedule Reflecting the 4.0% Pay Increase Effective July 1, 2025, for EPOA, CLOCEA, and Mid-Management Employees, Previously Approved in 2024 Labor Negotiations (pp. 159 – 169)
J. INDIVIDUAL BUSINESS ITEMS
Comments related to Individual Business and Public Hearing Items are limited to three (3) minutes per speaker, for a maximum of 30 minutes per item. The Mayor may reasonably limit or extend the public comment period to preserve the Council's interest in conducting efficient, orderly meetings.

1. Public hearing to consider adoption of Resolution No. 2025-24, A Resolution of the City Council of the City of Exeter, approving the City of Exeter Rate and Fee Schedule for Fiscal Year 2025/2026 (pp. 170 – 183)
Presented by Rene Miller, Finance Manager

2. Public hearing to consider adoption of Resolution No. 2025-25, A Resolution of the City Council of the City of Exeter, establishing a Fiscal Year 2025/2026 General Fund Appropriation Limit of $11,751,095 (pp. 184 – 190)
Presented by Rene Miller, Finance Manager

3. Consideration of the Establishment of a Legal Expenditures Account Under the Code Enforcement Department and the Allocation of $85,000 for Fiscal Year 2024/25 (pp. 191 – 192)
Presented by Rene Miller, Finance Manager

4. Fiscal Year 2025/2026 Budget Update (pp. 193 – 330)
Presented by Rene Miller, Finance Manager

5. Review and Discussion of the Appointment Process for Selecting or Reappointing Members to the Planning Commission (pp. 331 – 334)
Presented by Francesca Quintana, City Clerk/Human Resources Manager

6. Discussion and Consideration of Canceling the July 08, 2025, Regular City Council Meeting to Allow a Summer Break (pp. 335 – 336)
Presented by Jason Ridenour City Administrator

7. Consider Authorizing Staff to Engage QK, Inc. to Conduct an Engineering Study on ADA Parking Improvements and Related Site Conditions in Various Locations throughout Exeter (pp. 337 – 338)
Presented by Zachary Boudreaux, Director of Public Works

Page 4 of 4 ends

8. Consider Authorizing Staff to Issue a Request for Proposals (RFP) for a Utility Rate Study to Evaluate Current Drinking Water, Wastewater, and Solid Waste Fees and Develop a Sustainable Rate Adjustment Plan (pp. 339 – 373)
Presented by Zachary Boudreaux, Director of Public Works

9. Consider Authorization of the purchase of a Type 1 Fire Engine from Emergency Vehicle Group in the amount of $1,256,583.65 (pp. 374 – 404)
Presented by Jason Ridenour, City Administrator

10. Consider Authorization of an increase to the Police Department and Administration Building remodel project contingency in the amount of $212,000 for a total contingency of $359,000 (pp. 405 – 448)
Presented by Jason Ridenour, City Administrator
K. CITY COUNCIL ITEMS OF INTEREST
L. CITY ADMINISTRATOR/DEPARTMENT COMMENTS
M. REGULAR MEETING ADJOURNMENT
State of California )
County of Tulare ) ss.

City of Exeter )
I declare under penalty of perjury that I am employed by the City of Exeter, in the Administrator’s Office; and that I posted this Agenda on the bulletin board outside of City Hall 137 N. F St. Exeter CA 93221 on June 20, 2025, and online on the City of Exeter website. _______________________________________________
Francesca Quintana, City Clerk
In compliance with the Americans with Disabilities Act, and the California Ralph M. Brown Act, if you need special assistance to participate in this meeting, or to be able to access this agenda and documents in the agenda packet, please contact the City Clerk (559)592-9244. Notification prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting and/or provision of an appropriate alternative format of the agenda and documents in the agenda packet. (28 CFR 35.102-35. 104 ADA Title II).

Materials related to an item on this Agenda submitted to the legislative body after distribution of the agenda packet are available for public inspection at City of Exeter, Administration Office 314 W. Firebaugh, Exeter CA 93221 during normal business hours.

Oath of Office
I, Ryan Heinks, do solemnly swear that I will support and defend the Constitution of the United States and the Constitution of the State of California against all enemies, foreign and domestic; that I will bear true faith and allegiance to the Constitution of the United States and the Constitution of the State of California; that I take this obligation freely, without any mental reservation or purpose of evasion; and that I will well and faithfully discharge the duties upon which I am about to enter.

Ryan Heinks, Police Lieutenant
State of California )
County of Tulare ) ss.

City of Exeter )
Subscribed and sworn before me this 24th day of June of 2025.

Francesca Quintana, City Clerk

EXETER CITY COUNCIL AGENDA
TUESDAY, JUNE 10, 2025 REGULAR MEETING

ACTION MINUTES
Closed Session – 6:00 p.m.

Regular Session – 7:00 p.m.
137 North "F" Street, Exeter, California 93221

CITY ADMINISTRATOR MAYOR PUBLIC WORKS

DIRECTOR
Jason Ridenour Jacob Johnson Zach Boudreaux

INTERIM CHIEF OF POLICE MAYOR PRO
TEM

CITY ATTORNEY
Rob Schimpf Jeff Wilson Julia Lew

FINANCE DIRECTOR/CITY

TREASURER

COUNCIL

MEMBERS

CITY PLANNER
Eekhong Franco Frankie Alves Greg Collins
Bobby Lentz
CITY CLERK Vickie Riddle CITY ENGINEER
Francesca Quintana Martin Querin

DEPUTY CITY CLERK
Christina Arias
A closed session of the City Council, City of Exeter was held on Tuesday, June 10, 2025, at 6:00 p.m., in the Exeter City Council Chambers, 137 North F Street in Exeter CA 93221.

COUNCIL PRESENT: Jacob Johnson, Jeff Wilson, Frankie Alves, Bobby Lentz, and 1 Vicki
Riddle.

COUNCIL ABSENT: None.

STAFF PRESENT: Jason Ridenour, Julia Lew, Francesca Quintana, Rob Schimpf, and Christina Arias.
1 Teleconference participation only, non-voting participation.

Staff Reports related to items on the agenda are available on the City’s website at www.cityofexeter.com and
available for viewing at the Council Chambers.

Page 2 of 7 ends

6:00 p.m.

A. CALL TO ORDER CLOSED SESSION
Mayor Johnson called the closed session to order at 6:00 p.m.

B. PUBLIC COMMENTS REGARDING CLOSED SESSION MATTERS
Mayor Johnson requested those who wish to speak on matters listed on the Closed Session Agenda to do so at this time.

Representative from Jack in the Box provided a brief presentation to the City Council regarding the branding and color scheme of the future Jack in the Box in Exeter.

C. ADJOURN TO CLOSED SESSION PURSUANT TO GOVERNMENT CODE SECTION(S):

1. 65956.9(d)(4) Conference with Legal Counsel
Re: Potential Initiation of Litigation: Four (4) Cases

2. 65956.9(d)(2) Conference with Legal Counsel
Re: Potential Exposure to Litigation: One (1) Case, Facts not known by Potential Plaintiff Mayor Johnson adjourned the closed session at 7:04 p.m. 7:06 p.m. (or, immediately following Closed Session)
D. CALL TO ORDER REGULAR SESSION AND REPORT ON CLOSED SESSION ITEMS (if any)
Mayor Johnson called the regular session to order at 07:06 p.m. City Attorney Julia Lew reported that there was no reportable action from the Closed Session.

E. INVOCATION
Presented by Mayor Johnson.

F. PLEDGE OF ALLEGIANCE
Led by Council Member Alves.

G. PUBLIC COMMENTS:

Mike Germaine shared an update regarding lighting and watering at the Exeter Bark Park.

H. SPECIAL PRESENTATIONS:

1. Oath of Office of Police Lieutenant Rob Moore
Presented by Francesca Quintana, City Clerk/Human Resources Manager

Page 3 of 7 ends

I. CONSENT CALENDAR:

1. Approval of May 27, 2025, regular meeting minutes (pp. 5 – 11)

2. Payment of Bills (pp. 12 – 16)

3. June 06, 2025, Payroll (pp. 17 – 22)

4. Approval of an additional request from Exeter Lions Club to allow for the sale and consumption of alcohol within an enclosed, controlled area at Dobson Field during the Independence Day Celebration July 03, 2025 (pp. 23 – 30)

5. Approval of Emergency Dispatch and Communication Services Agreement Between the County of Tulare and the City of Exeter for Fiscal Year 2025–2026 and Authorization for the City Administrator to Execute the Agreement (pp. 31 – 42)

6. Authorization for the City Administrator to Execute a Five-Year Agreement with the Tulare County Information & Communications Technology Department’s Radio Shop (“TCiCT”) for Radio and Communications Maintenance Services (pp. 43 – 52)

7. Approval to pay invoice from West Valley Construction in the Amount of $20,294.63 for an emergency water valve repair in the area of Glaze Avenue and South Filbert Road (pp. 53 – 64)
Approval of Consent Calendar as presented with item I.4. removed due to conflict 1st 2nd Result JONHSON WILSON ALVES RIDDLE LENTZ
WILSON ALVES (4-0) AYE AYE AYE ABSTAIN AYE
It was moved by Pro Tem Wilson and seconded by Council Member Alves that the items on the Consent Calendar be approved as presented, except for Item No. 4. as Mayor Johnson had a conflict on that item. The motion carried 4-0.

Approval of Item I.4.
1st 2nd Result JONHSON WILSON ALVES RIDDLE LENTZ
WILSON ALVES (3-0) ABSTAIN AYE AYE ABSTAIN AYE
It was moved by Pro Tem Wilson and seconded by Council Member Alves that Item I.4. be approved as presented. The motion carried 3-0. Mayor Johnson abstained due to a conflict.

J. INDIVIDUAL BUSINESS ITEMS:

1. Public hearing to consider adoption of Resolution 2025-19, A Resolution of the City Council of the City of Exeter approving the City of Exeter’s Fiscal Year 2025/26 list of projects funded by SB 1: The Road Repair and Accountability Act.

Presented by Zachary Boudreaux, Public Works Director
Public Works Director Zachary Boudreaux provided a report for the City Council’s review and consideration.

Mayor Johnson opened the public hearing at 7:25 p.m. Receiving no public comment, Mayor closed the public hearing at 7:26 p.m.

Page 4 of 7 ends

Adoption of Resolution 2025-19, A Resolution of the City Council of the City of Exeter, approving the City of Exeter’s Fiscal Year 2025/26 list of projects funded by SB 1: The Road Repair and Accountability Act, as presented.
1st 2nd Result JOHNSON WILSON RIDDLE ALVES LENTZ
ALVES LENTZ (4-0) AYE AYE ABSTAIN AYE AYE
It was moved by Council Member Alves and seconded by Council Member Lentz to adopt Resolution 2025-19, a Resolution of the City Council of the City of Exeter, approving, the City of Exeter’s Fiscal Year 2025/26 list of projects funded by SB 1: The Road Repair and Accountability Act as presented. The motion carried 4-0.

2. Consider Adoption of Resolution 25-18, A Resolution of the City Council of the City of Exeter, authorizing and directing the City Administrator to pursue the funding and development of a Local Roads Safety Plan (LRSP).

Presented by Jason Ridenour, City Administrator
City Administrator Jason Ridenour provided a report for the City Council’s review and consideration.

Mayor Johnson opened the item up for public comment . No public comment was presented.

Adoption of Resolution 2025-18, A Resolution of the City Council of the City of Exeter, authorizing and directing the City Administrator to pursue the funding and development of a Local Roads Safety Plan (LRSP), as presented.
1st 2nd Result JOHNSON WILSON RIDDLE ALVES LENTZ
ALVES LENTZ (4-0) AYE AYE ABSTAIN AYE AYE
It was moved by Council Member Alves and seconded by Council Member Lentz to adopt Resolution 2025-18, A Resolution of the City Council of the City of Exeter, authorizing and directing the City Administrator to pursue the funding and development of a Local Roads Safety Plan (LRSP), as presented. The motion carried 4-0.

3. Consider authorization to enter into a contract with IMS to conduct a Street Pavement Analysis, approval proposal submitted by IMS and appropriation of funds.

Presented by Zachary Boudreaux, Public Works Director
Public Works Director Zachary Boudreaux provided a report for the City Council’s review and consideration.

Mayor Johnson opened the item up for public comment. No public comment was presented.

Page 5 of 7 ends

Authorization to enter into a contract with IMS to conduct a Street Pavement Analysis, approval proposal submitted by IMS and appropriation of funds, as presented. 1st 2nd Result JOHNSON WILSON RIDDLE ALVES LENTZ
WILSON LENTZ (4-0) AYE AYE ABSTAIN AYE AYE
It was moved by Mayor Pro Tem Wilson and seconded by Council Member Lentz grant authorization to enter into a contract with IMS to conduct a Street Pavement Analysis, approval proposal submitted by IMS and appropriation of funds, as presented. The motion carried 4-0.

4. Consider authorizing arrangement of a contract with Avila General Engineering to grade the parking lot located on the southwest corner of F St. and E Palm St, transport out excess soil, transport and place in asphalt grindings; and approve necessary funds.

Presented by Zachary Boudreaux, Public Works Director
Public Works Director Zachary Boudreaux provided a report for the City Council’s review and consideration.

Mayor Johnson opened the item up for public comment.

Public comment from Dustin Belvin. Belvin proposed questions and provided statements regarding Avila General Engineering.

Authorize arrangement of a contract with Avila General Engineering to grade the parking lot located on the southwest corner of F St. and E Palm St, transport out excess soil, transport and place in asphalt grindings; and approve necessary funds, as presented. 1st 2nd Result JOHNSON WILSON RIDDLE ALVES LENTZ
ALVES LENTZ (4-0) AYE AYE ABSTAIN AYE AYE
It was moved by Mayor Pro Tem Wilson and seconded by Mayor Johnson to authorize the arrangement of a contract with Avila General Engineering to grade the parking lot located on the southwest corner of F St. and E Palm St, transport out excess soil, transport and place in asphalt grindings; and approve necessary funds, as presented. The motion carried 4-0, with Council Member Riddle abstaining.

K. CITY COUNCIL ITEMS OF INTEREST
Council Member Alves shared about nearby cooling centers and inquired about a cooling center in Exeter this summer and expressed his interest in having one.

Mayor Pro Tem Wilson shared regarding his participation as a crossing guard at the local schools. Wilson shared his thoughts on the status of irrigation at Scroth Park. Wilson attended Adam Ennis’s retirement lunch and a Tulare County Association of Governments (TCAG) meeting. Wilson commented on the visible return of Code Enforcement activity in the community.

Page 6 of 7 ends

Council Member Riddle shared her concerns regarding State Route 65 and Marinette Avenue and requested the matter remain a priority with school involvement. Riddle shared information from the League of California Cities Association. Riddle requested that a future ADA parking item be agendized.

Council Member Lentz had no report.

Mayor Johnson shared that National Night Out is scheduled for Tuesday, August 5th and encouraged participation.

L. CITY ADMINISTRATOR/DEPARTMENT COMMENTS
City Administrator Jason Ridenour, Public Works Director Zach Boudreaux, Interim Police Chief Rob Schimpf, City Attorney Julia Lew, and City Clerk/Human Resources Manager Francesca Quintana provided a brief update on City and department related items.

M. REGULAR MEETING ADJOURNMENT
Mayor Johnson adjourned the meeting at 8:16 p.m.

Prepared by:

Francesca Quintana, City Clerk
Agenda Item Staff Report
Meeting Date:

June 24, 2025
Wording for Agenda:

Approval of the Payment of Bills for June 13, 2025.

Submitting Department:

Finance
Contact Name:

Xochitl Hernandez, Finance Manager
Staff recommends that the City Council approve the payment of bills in the amount of $374,735.80 dated June 13, 2025.

The Finance Department has reviewed and compiled invoices and expenses for city operations for approval by the City Council, which are summarized and attached to this report. This action authorizes the disbursement of funds for routine and approved expenditures necessary to continue city services.

The payment of bills is a recurring action presented to the City Council to ensure transparency and fiscal oversight of city expenditures. The item reflects payments made for various city services, supplies, utilities, and obligations incurred in the normal course of business. All bills have been reviewed by the Finance Department and are within budgeted appropriations. • Total amount: $374,735.80
• Funding sources: Various city departmental budgets
• Budget implications: All payments are within the approved Fiscal Year 2024–2025 budget. No additional appropriations are necessary.

For action by:
☒City Council
Regular Session:
☒Consent Calendar
☐Regular Item
☐Public Hearing
Review:

City Administrator
(Initials Required)
______
Agenda Item Number: I.2.

Department Recommendation:

Summary:

Background:

Fiscal Impact:

J.R
The City Council routinely approves payment of bills during regular meetings. This item is part of the standard financial reporting and authorization process. • Payments for Publication Report dated June 13, 2025
I move to approve the payment of bills in the amount of $374,735.80 dated June 13, 2025.

Prior City Council Actions:

Attachments:

Recommended motion to be made by the City Council:

AVENU FINANCIAL SYSTEM CITY OF EXETER
06/13/2025 10:19:38 Payments for Publication GL050S-V08.22 COVERPAGE GL335R
Report Selection:

Run Group... 061325 Comment... CHECK RUN 6/13/2025
Approval Date for Report........... 06 13 2025
Payments Through Date.............. 06 13 2025
Cutoff Amount to be Used........... 0000000
RUN GROUP... 061325 COMMENT... CHECK RUN 6/13/2025

DATA-JE-ID DATA COMMENT
-------------- ------------------------
D-06132025-741 CHECK RUN 06/13/2025
Run Instructions:

Jobq Banner Copies Form Printer Hold Space LPI Lines CPI CP SP RT L 01 LASERHP4 Y S 6 066 10

AVENU FINANCIAL SYSTEM CITY OF EXETER
6/13/2025 10:19:38 Payments for Publication GL335R-V08.22 PAGE Approved on 6/13/2025 for Payments Through 6/13/2025
Vendor Name Description Amount
A.R.E AUTO PARTS INC. WWTP DELO GREASE 752.88
ABLE INDUSTRIES, INC 05/25 BLMNT BIKE PATH 697.50
AFLAC MAY 2025 AFLAC 3,415.64
ALTA LANGUAGE SERVICES INC RAMIREZ, G-IVR TEST SPAN 58.00 BANUELOS/ DOLORES 25 CUPCAKES-EMPL APPRECI 75.00
BASIC JUN 2025 COBRA FEE 35.01
BSN SPORTS LLC SOCCER NETS 3,128.85
CAL BENNETT'S ADMIN FURN RENT-314 W FI 581.85
CALIFORNIA BUSINESS MACHINES ADMIN 5/1-5/31/25 OVERAG 691.35 CALRECYCLE FY 22/23 UNSPNT FNDS-BEV 5,000.00
CARDOZA/ PAUL MAY 2025 L&L LAWN MAINTE 4,994.83
CENTRAL CAL WATERWORKS, INC CPO JUN 2025 WWTP 17,682.46 CITY OF EXETER 4/18/25-5/18/25 ASSESSME 2,965.31
CITY OF VISALIA JUN 2025 ANIMAL SERVICE 18,563.03
COLLINS & SCHOETTLER MAR 2025 CITY PLANNING 52,808.00
CONSOLIDATED ELECTRICAL DISTRI 12/3 MC SOLID W/GRN GRD 1,980.75 CULLIGAN MAY FD WTR SERVICE 221.70
DATA TICKET, INC APR CITATION PROCESSING 28.97
DAVID WELLHOUSE & ASSOCIATES CLAIMS FILES 2,300.00
EBM DESIGN GROUP INC PD REMODEL CONSTR ADMIN 2,912.50
ELITE CORPORATE MEDICAL SERV MEDICAL CLINIC FEE-44 1,166.00 EMD NETWORKING SERVICES, INC. LAPTOP- CITY CLERK 946.75 EWING IRRIGATION PRODUCTS INC 13V DC SOLENOID-DWTWN LA 51.52 EXETER MERCANTILE CO. P&P NB PAINT 1 GAL 1,364.68
EXETER PLUMBING CO. DRAFT CRSS-CON CONTR POL 357.50
FERGUSON US HOLDINGS, INC 14X10 LID TRFC MARK WTR 3,893.75 FRESNO OXYGEN STD LRG FOWS CYLS 154.87
FRONTIER CALIFORNIA INC. 1705- 5/16/25-6/15/25 43.19
GOLDSTROM/ NORM MAY MILE REIMBURSEMENT 110.60
GOVERNMENT REVENUE SOLUTIONS MAY 2025 APP HOSTING 3,395.02 HERR PEDERSEN & BERGLUND, LLP APR 25 PERSONNEL MATTERS 890.00 HPS WEST, INC 5/8"X 3/4" METER LF BODY 13,785.60
HSI WORKPLACE COMPLIANCE SOLUT LMS PLTFRM-5/2025-5/2026 4,974.66 JACK GRIGGS INC MAY 2025 GAS 8,060.60
KAWEAH PUMP, INC. WELL 11 REPAIR- EXTR WRK 2,749.34
KRC SAFETY CO INC. RD CLOSED SIGNS 887.45
LEAF CAPITAL FUNDING LLC ADMIN-JUN 2025 KYOCERA 477.21
MCGRATH RENTCORP & SUBSIDIARIE 5/25-6/23/25 PD RENT OFF 1,310.96 MID VALLEY DISPOSAL, LLC MAY 2025 MID VALLEY 118,052.75 MOONLIGHT MAINTENANCE MAY DOB FIELD CLEANING 5,936.75
PENA'S DISPOSAL INC CH MAY 2025 SHRED 102.70
PRESSLEY & ASSOCIATES, INC. 23-24 ANNUAL ACCT SERVIC 20,328.00 QUAD KNOPF ENGINEERING 240008.07 PD REMODEL 7,987.40
SCA OF CA, LLC MAY 2025 AIR ST SWEEPING 4,500.00
SERVIAM BY WRIGHT LLP APR 2025- 333 PALM 2,233.19
SIERRA SANITATION, INC 5/22/25-6/18/25 100 N C 3,151.05 SITEONE LANDSCAPE SUPPLY PLAYGRND WOOD CHIPS MULC 2,328.50 SOUTHERN CALIFORNIA EDISON 7269- 5/1/25-5/31/25 9,426.55

AVENU FINANCIAL SYSTEM CITY OF EXETER
6/13/2025 10:19:38 Payments for Publication GL335R-V08.22 PAGE Approved on 6/13/2025 for Payments Through 6/13/2025
Vendor Name Description Amount
SOUTHERN CALIFORNIA GAS CO. 7144- 5/1/25-6/1/25 15.08
STANDARD INSURANCE CO. JUNE 2025 LIFE INSURANCE 2,202.54 T-MOBILE 4/21/25 - 5/20/25 GPS 189.00
THE BANK OF NEW YORK MELLON TRST FEE 4/28/25-4/27/26 1,375.00 TRANSUNION RISK & ALTERNATIVE MAY 2025 PERSON SEARCH 75.00 ULINE HI-VIS ALUMINUM CANOPY 577.47
UNIFIRST CORPORATION 5/6/25 UNIFORM CLEANING 790.09
UNITED STATES POSTAL SERVICE ANNUAL PO BOX SERVICE 246.00 UNIVAR SOLUTIONS USA INC JUN SOD HYPO 1906 MYER 8,291.05 US BANK N.A. MAY 2025 CUSTODY CHARGES 53.25
VALLEY UNIFORM CENTER UNIFRM ALTERATION-CARRAS 271.22
VAST NETWORKS JUNE 2025 UTILITY 2,500.00
VERIZON WIRELESS PW 4/29/25-5/28/25 15.30
WEST VALLEY CONSTRUCTION EMERG MAINLINE REPAIR 20,294.63 WIRELESS INTERNET SERVICES,INC JUL 2025 - 314 W FIREBAU 279.95 ** Final Totals... 374,735.80

AVENU FINANCIAL SYSTEM CITY OF EXETER
6/13/2025 10:19:38 Payments for Publication GL335R-V08.22 PAGE TOTAL NUMBER OF RECORDS PRINTED 288

AVENU FINANCIAL SYSTEM CITY OF EXETER
06/13/2025 10:19:38 Payments for Publication GL060S-V08.22 RECAPPAGE GL335R
FUND RECAP:

FUND DESCRIPTION DISBURSEMENTS
---- ----------------------------
104 GENERAL FUND 101,591.92
105 WATER FUND 66,673.61
106 SANITATION FUND 124,053.46
107 SEWER FUND 26,025.76
109 GAS TAX FUND 10,802.38
113 TRANSPORTATION FUND 2,303.40
121 INSURANCE FUND 3,403.55
131 MEASURE R 3,000.90
136 ROAD MAINTENANCE REHAB 236.94
140 LANDSCAPE AND LIGHTING DISTR 7,353.90
141 MEASURE P 28,224.98
142 AMERICAN RESCUE PLAN ACT 1,065.00
TOTAL ALL FUNDS 374,735.80
BANK RECAP:

BANK NAME DISBURSEMENTS
---- ----------------------------
BANK BANK OF THE SIERRA 374,735.80
TOTAL ALL BANKS 374,735.80
Agenda Item Staff Report
Agenda Item Number: I.3.

Meeting Date:

June 24, 2025
Wording for Agenda:

Approval of Payroll in the Amount of $103,302.39 for the Period of June 02, 2025, through June 15, 2025, with a Check Date of June 20, 2025.

Submitting Department:

Finance
Contact Name:

Xochitl Hernandez, Finance Manager
Department Recommendation:

Staff recommends that the City Council approve payroll in the amount of $103,302.39 for the pay period of June 02, 2025 through June 15, 2025, with a check date of June 20, 2025.

Summary:

This item requests City Council approval of payroll expenditures incurred during the pay period of June 02, 2025, through June 15, 2025. Timely approval ensures the city remains compliant with labor obligations and continues uninterrupted compensation to employees.

Background:

The City of Exeter processes payroll on a biweekly basis. City Council approval is required for each payroll cycle as part of the city’s fiscal oversight procedures. The current payroll covers all regular full-time, part-time, and temporary employees for the specified pay period.

Fiscal Impact:
• Total payroll amount: $103,302.39
• Funding source: Approved departmental salary budgets
• Budget implications: Payroll is within the adopted Fiscal Year 2024–2025 budget; no additional funds are required.

For action by:
☒City Council
Regular Session:
☒Consent Calendar
☐Regular Item
☐Public Hearing
Review:

City Administrator
(Initials Required)
______
J.R.

Prior City Council Actions:

Payroll approval is a standing item brought to the City Council regularly to ensure accountability and continuity of operations.

Attachments:
• Payroll Register for the period June 02, 2025 – June 15, 2025 Recommended motion to be made by the City Council:

I move to approve payroll in the amount of $103,302.39 for the period June 02, 2025, through June 15, 2025, with a check date of June 20, 2025.

PAYROLL........S BI-WEEKLY RUN-06/19/2025 15.30.04 PAGE 1 CHECK FORM..CHEK CHECK REGISTER PR311R-V14.24 Paymate
PERIOD 2 DATING 6/02/2025- 6/15/2025 CHECK DATE 6/20/2025

DIRECT DEPOSIT IS TURNED OFF

CHECK CHECK EMPLOYEE/BANK/VENDOR CHECK

NUMBER AMOUNT NAME CODE SEQ
1689 63.69 CA STATE DISBURSEMENT UN 2 1 VENDOR CHECK
1690 175.50 CLOCEA 4 1 VENDOR CHECK
1691 252.00 EXETER POLICE OFFICER AS 3 1 VENDOR CHECK
1692 181.70 EXETER POLICE OFFICER AS 3A 1 VENDOR CHECK
1693 2,155.55 ARIAS/CHRISTINA 730 1
1694 2,792.08 ENNIS/ADAM 206 1
1695 23,213.88 ENNIS/ADAM 206 2
1696 2,479.68 QUINTANA FRANCESCA N 742 1
1697 4,841.16 RIDENOUR/JASON CHARLES 763 1
1698 1,411.87 CARTER/AMY JO 502 1
1699 32.99 FRANCO/EEKHONG 304 1
1700 2,859.43 HERNANDEZ/XOCHITL 306 1
1701 160.30 HERNANDEZ/XOCHITL 306 2
1702 1,787.34 MILLER/CATHEY RENE 734 1
1703 1,609.61 TOBIAS/ANTHONY JORDAN 746 1
1704 479.99 VEGA/ASHLEY MAKAYLA 753 1
1705 2,077.04 BROWN/ANDREW EUGENE 762 1
1706 2,350.54 BRYANT/EZRA JOSEPH 752 1
1707 1,636.87 CARRETERO/VANESSA 402 1
1708 3,567.82 FELIX/ESTEVAN 704 1
1709 2,232.41 GIEFER/MICHAEL DAVID 438 1
1710 1,206.05 HILL/HANNAH GRACE 747 1
1711 4.60 MEYST/JOSHUA WAYNE 754 1
1712 3,564.59 MOORE/ROBERT HARRY 764 1
1713 1,291.67 MORENO/MATTHEW 724 1
1714 2,253.05 PRIDEAUX/TRACI 448 1
1715 738.86 QUALLS/DAYMON 607 1
1716 3,273.32 ROBLES JR/EVERARDO 744 1
1717 2,058.05 ROCHA/CRISTINA 731 1
1718 2,123.96 VILLARREAL/ISIDRO 707 1
1719 2,985.71 YARBER/ISABEL 422 1
1720 1,702.48 ALDRIDGE/GARY 618 1
1721 3,412.36 BOUDREAUX/ZACHARY MICHA 756 1
1722 2,077.40 ESPINOLA/DANIEL M 602 1
1723 254.78 GOLDSTROM/NORMAN 629 1
1724 1,770.83 HUGGINS/KYLE AARON 621 1
1725 928.78 RIVERA/RYAN 733 1
1726 871.80 WENDT/EDDIE 626 1
1727 213.33 ALANIZ/WYATT BLAIN 757 1
1728 236.18 BARSS/TYLER ANN 758 1
1729 1,681.76 GARVER/ELIJAH 712 1
1730 1,658.06 ARROYO/MARIE 623 1
1731 2,416.04 MILLAN/MARCUS 622 1
1732 1,460.25 QUIROZ/PATRICK P 512 1
1733 1,555.39 RAMIREZ/GABRIEL GRACILI 761 1
1734 1,409.69 RAMIREZ/JUAN 608 1
1735 1,477.39 CARRASCO/MICHAEL 759 1
1736 3,352.28 HIFNER/CHRISTOPHER 736 1
PAYROLL........S BI-WEEKLY RUN-06/19/2025 15.30.04 PAGE 2 CHECK FORM..CHEK CHECK REGISTER PR311R-V14.24 Paymate
PERIOD 2 DATING 6/02/2025- 6/15/2025 CHECK DATE 6/20/2025

DIRECT DEPOSIT IS TURNED OFF

CHECK CHECK EMPLOYEE/BANK/VENDOR CHECK

NUMBER AMOUNT NAME CODE SEQ
1737 962.28 O'SHAUGHNESSY/BRIDGET E 751 1
TOTALS FOR CHECK FORM: CHEK

NEGOTIABLE CHECKS COUNTS
102,629.50 *EMPLOYEE CHECKS 45
672.89 *VENDOR CHECKS 4

0.00 *BANK CHECKS 0
103,302.39 **TOTAL NEGOTIABLE CHECKS 49

OTHER CHECKS

0.00 *MANUAL CHECKS 0

0.00 *CANCELLED CHECKS 0
103,302.39 **TOTAL FOR CHECK FORM

NON-NEGOTIABLE CHECKS

0.00 *DIRECT DEPOSIT STUBS 0

0.00 *VENDOR DIR DEP STUBS 0
PAYROLL........S BI-WEEKLY RUN-06/19/2025 15.30.04 PAGE 3 RECAP BY FUND CHECKS/STUBS/MANUAL/CANC'D PR311R-V14.24 Paymate PERIOD 2 DATING 6/02/2025- 6/15/2025 CHECK DATE 6/20/2025

EMPLOYER FUND HOME WORKED WORKED

CODE CODE TOTALS TOTALS DIR DEP
1 104 88,338.12 54,373.03 .00
1 105 8,499.43 19,732.99 .00
1 106 .00 982.17 .00
1 107 .00 17,462.52 .00
1 121 .00 4,286.84 .00
1 141 5,791.95 5,791.95 .00
NOTE--"HOME TOTALS" CHECK AMOUNT CAN BE RECONCILED TO THE FIGURES OF THE FOLLOWING REPORTS:
#1 CALCULATION TOTALS BY HOME FUND (NET PAY + REIMB. EXP.) #2 PAYROLL REGISTER (CHECK AMOUNT)
NOTE--"WORKED TOTALS" CHECK AMOUNT CAN BE RECONCILED TO THE FIGURES OF THE FOLLOWING REPORTS:
#1 CALCULATION TOTALS BY FUND WORKED (NET PAY + REIMB. EXP.) #2 LABOR DISTRIBUTION (NET PAY + REIMB. EXP.)
PAYROLL........S BI-WEEKLY RUN-06/19/2025 15.30.04 PAGE 4 RECAP BY DEPT CHECKS/STUBS/MANUAL/CANC'D PR311R-V14.24 Paymate PERIOD 2 DATING 6/02/2025- 6/15/2025 CHECK DATE 6/20/2025

EMR FUND DEPT HOME FULL PART TEMP FEMALE

CODE CODE CODE TOTALS EMPLOYEE COUNTS
1 104 402 ADMINISTRATION 35,482.35 4 2
1 104 403 FINANCE 8,341.53 4 1 1 5
1 104 421 POLICE 31,364.54 13 2 5
1 104 431 STREET 11,018.43 5 2
1 104 471 RECREATION 2,131.27 1 2 1
1 105 461 WATER 8,499.43 5 1
1 141 405 COMM SERVICE OFFICER 1,477.39 1
1 141 421 POLICE 3,352.28 1
1 141 471 RECREATION LEADER 962.28 1 1
TOTAL 102,629.50 35 7 1 15
PAYROLL........S BI-WEEKLY RUN-06/19/2025 15.30.04 PAGE 5 RECAP BY DEPT CHECKS/STUBS/MANUAL/CANC'D PR311R-V14.24 Paymate PERIOD 2 DATING 6/02/2025- 6/15/2025 CHECK DATE 6/20/2025

EMPLOYER FUND HOME WORKED WORKED

CODE CODE TOTALS TOTALS DIR DEP

GRAND TOTALS

NEGOTIABLE CHECKS COUNTS
102,629.50 *EMPLOYEE CHECKS 45
672.89 *VENDOR CHECKS 4

0.00 *BANK CHECKS 0
103,302.39 **TOTAL NEGOTIABLE CHECKS 49

OTHER CHECKS

0.00 *MANUAL CHECKS 0

0.00 *CANCELLED CHECKS 0
103,302.39 ***GRAND TOTAL

NON-NEGOTIABLE CHECKS

0.00 *DIRECT DEPOSIT STUBS 0

0.00 *VENDOR DIR DEP STUBS 0

0.00 **TOTAL NON-NEGOTIABLE CHECKS 0

NEGOTIABLE CHECKS/NON-NEGOTIABLE CHECKS
102,629.50 *EMPLOYEE CHECKS 45
672.89 *VENDOR CHECKS 4

0.00 *BANK CHECKS 0

0.00 *DIRECT DEPOSIT STUBS 0

0.00 *VENDOR DIR DEP STUBS 0
103,302.39 ***TOTAL NEGOTIABLE & NON-NEGOT 49

0.00 *OTHER CHECKS 0
103,302.39 ***TOTAL NEG, NON-NEG, OTHER CHECKS
TOTAL SEQ 1 FEMALES 15
Agenda Item Staff Report
Meeting Date:

June 24, 2025
Wording for Agenda:

Approval of Facility Use, Street Closures, and Special Event Request for National Night Out on August 05, 2025, Hosted by the Exeter Police Department.

Submitting Department:

Public Works
Contact Name:

Marie Arroyo, Senior Administrative Assistant
Staff recommends that the City Council approve the Exeter Police Department’s request to host National Night Out on August 05, 2025, including facility use and temporary street closures between the hours of 1:00 p.m. and 9:00 p.m.

Planned family style activities for the 2025 National Night Out include a live band at Mixture Park, interactive games, food, and the opportunity to build a positive culture to live in. This event is free for the public to attend. There will be plenty of giveaways and no items will be sold. The Exeter Police Dept and Public Works Department will be responsible for posting all road closure notices and placing and removing barricades accordingly for the event. All businesses affected by street closure will be notified as per ordinance. The event time is 4:00 p.m. to 8:00 p.m. and additional closure time is to allow for set up and clean up. Hard road closures will begin at 2:30 p.m., allowing adequate time for local restaurants to complete their lunch service. Mid-Valley Disposal will provide additional trash carts for the event. The restrooms behind City Hall, near the public parking lot will be open for public use during the event. The Exeter Police department, Public Works department and community volunteers will provide all set up and clean-up necessary for the event.

If approved by the City Council, this event will provide a safe and engaging opportunity for community connection.

For action by:
☒City Council
Regular Session:
☒Consent Calendar
☐Regular Item
☐Public Hearing
Review:

City Administrator
(Initials Required)
______
Agenda Item Number: J.4.

Department Recommendation:

Summary:

J.R.

National Night Out is an annual campaign that enhances the relationship between neighbors and local law enforcement while building a sense of a safer community. Thanks to the efforts of our community partners, donors and volunteers, the City of Exeter National Night Out continues to grow and be well attended.

There is minimal staff time and resources involved in this event with no direct fiscal impact.

This is an annual event and was last approved in 2024.
• Amplified Sound Permit
• Street Closure Application
I move to approve the Exeter Police Department’s request for facility use and temporary street closures in support of the National Night Out event on August 05, 2025 Background:

Fiscal Impact:

Prior City Council Actions:

Attachments:

Recommended motion to be made by the City Council:

Title S, Chapter 5.48 -
Cityof~ter
100 :Nortn C Street
'Exf!ter, C)1. 93221
<Pfi. #559-592-3103 q:-IVC # 559-592-3346
Sound-Amplifying Systems, Meetings, Assemblies, Parades & Processions Application for assemblies and parades on public streets, sidewalks and parks, also the use of sound amplifying equipment, within the City of Exeter. This application must be filed within ten (10) days nor more than sixty (60) days prior to the date of the assembly, parade or meeting.

A copy of this permit must be at the operating premises of the amplifying equipment for which this permit is issued.

Name of Applicant f h,(_Ju- 1)() I tLe. bc_p-f-- PhoneNo~Sq) sqJ .b31'{ Address /OD N· C 'Bt,,f-kr. ~ 9'$2,Z,/
Name of Organization £-i-eJv: ?ohc.e be.tl Phone No(§Sq) SCf )-, ~SI r Address ----------------- --- - -
Type of Event Na.,~ ~1 xtd- 0 v:tocation of Event 1>1 Cf<'. -.J-r: <t)-- 1 L
. _ ~ lf--A l k J.u-- fJ p..,(1L
Date of Event cg ( l \ Start Time / • 00 PIA.A End Time q · Q) fv-1 Type of equipment to be used __,!_t~V~f- ~rY:'\ ~_l=l~~~l~(-, _ __________ _ Additional Information ---------------------
I, _ _________ , HEREBY AGREE TO ABIDE BY ALL PROVISIONS SET FORTH IN CITY ORDINANCE 5.48 AND ALL OTHER APPLICABLE ORDINANCES OF THE CITY OF EXET R.

If:~ ~11'1f=:t 6-f9-~$
Applicant Signature
G ~~s;;r1~
Chief of Police
Date
[ ] Permit Denied
[ ] Permit Approved
(THIS OUTSIDE AMPLIFIER PERMIT HAS BEEN APPROVED,

HOWEVER, WE URGE YOU TO REMAIN CONSIDERATE OF THE

GENERAL PEACE AND ORDER OF THE NEIGHBORS IN THE
AREA. FAILURE TO ABIDE BY THESE REGULATIONS CAN

RESULT IN REVOCATION OF THE PERMIT)
~I
City of ~eter Street Cfosure)1.ppfication
350 W. Pire6augfi - <PO (J3o:(237, (£~ter, CJl. 93221
Pli. #559-592-3318 Pa:{_# 559-592-351 6
~ ~.:.-,
Date of Event: August 5, 2025
Name of group requesting street closure: Exeter Police Department Name of contact person: Chief Rob Schimpf Phone: (559) 592-3318 Mailing address: 100 NC St Exeter, CA 93221 Email :[email protected] Type of event: National Night Out - Free Community Event Time of closure: 1 :00pm until 9:00pm
Street Closure Request:

Pine St from D St to F St and E St from Pine St south to the Public Parking Lot Applicant Signature:CIGl'""~~M~ Date 6-1'1-JS
Offi ce use:****************************************************************************** Fee paid _________________ _
Public Works Director
------------- Chiefof Poli ce ________ _
Co u n c i I Approval: ---------------
Agenda Item Staff Report
Meeting Date:

June 24, 2025
Wording for Agenda:

Adoption of Resolution 2025-20, A Resolution of the City Council of the City of Exeter, Approving a One-Year Extension to the Agreement with Community Services and Employment
Training, Inc. (CSET) for Use of the Exeter Carnegie Building.

Submitting Department:

Administration
Contact Name:

Francesca Quintana, City Clerk/Human Resources Manager
Staff recommends that the City Council adopt Resolution 2025-20, A Resolution of the City Council of the City of Exeter, Approving a One-Year Extension to the Agreement with Community Services and Employment Training, Inc. (CSET) for Use of the Exeter Carnegie Building. This would allow for continued use of the building for senior citizen programming and services.

The City of Exeter entered into a two-year agreement with Community Services and Employment Training, Inc. (CSET) effective July 01, 2023, to allow use of the Exeter Carnegie Building for senior programs and services. The agreement includes a provision allowing for extensions by mutual agreement. CSET has requested a one-year extension through June 30, 2026, with no changes to the existing terms. The senior program has served the community well, providing valuable services and engagement opportunities for Exeter’s senior population.

The City has no reservations in extending the agreement and recommends approval of a resolution authorizing the City Administrator to authorize the extension.

For action by:
☒City Council
Regular Session:
☒Consent Calendar
☐Regular Item
☐Public Hearing
Review:

City Administrator
(Initials Required)
______
Agenda Item Number: I.5.

Department Recommendation:

Summary:

J.R.

Background:

In 2023, the City of Exeter entered into a formal agreement with Community Services and Employment Training, Inc. (CSET) granting CSET use of the Exeter Carnegie Building, located at 301 South "E" Street in Exeter, for the purpose of delivering senior services and programs. The agreement allows CSET to access the building Monday through Friday, 8:30 a.m. to 2:30 p.m., for food service, programming, and other approved activities supporting seniors in the Exeter community.

The original agreement is effective from July 01, 2023, through June 30, 2025, and includes a provision allowing the parties to extend the agreement upon mutual consent, subject to review and adjustment of terms.

There is no direct fiscal impact to the City. As outlined in the agreement, CSET continues to be responsible for utilities (except water/sewer and refuse, which are covered by the City), maintenance of the areas used, and program operations.

Original agreement approval for the term July 01, 2023, to June 30, 2025. • Agreement between CSET and City of Exeter
• Resolution No. 2025-20
I move to adopt Resolution 2025-20, A Resolution of the City Council of the City of Exeter, Approving a One-Year Extension to the Agreement with Community Services and Employment Training, Inc. (CSET) for Use of the Exeter Carnegie Building.

Fiscal Impact:

Prior City Council Actions:

Attachments:

Recommended motion to be made by the City Council:

AGREEMENT
between
COMMUNITY SERVICES AND EMPLOYMENT TRAINING, INC.
and

CITY OF EXETER

1. This Agreement is entered into as of July 1, 2023, by and between City of Exeter (hereinafter referred to as "COE") and Community Services and Employment Training, Inc. (hereinafter referred to as "CSET") for use of the Exeter Carnegie Building located at 301 South "E" Street, Exeter, CA 93221 (hereinafter referred to as "Building").

2. In consideration for and in accordance with the terms and conditions of this Agreement, COE grants to CSET access to the Building to offer CSET provided senior services as set forth in this Agreement:
a. CSET shall have access to the Building and its kitchen area dedicated to CSET's senior center program Monday through Friday of each week between the hours of 8:30 a.m. and 2:30 p.m. for food services and programs related to senior center activities. At CSET's discretion, meals may be served only on certain days, and days and hours may vary depending on senior needs and interests. b. CSET may provide regular senior citizen meal programs, in compliance with California Department of Aging food service guidelines, and services commensurate with services provided elsewhere in the Kings/Tulare Area Agency on Aging (KT AAA) service area.
c. CSET will be permitted to use the Building and kitchen area on occasion for special events such as holidays. CSET must provide reasonable advance notification to the COE, as determined by COE, preferably two (2) weeks prior to requested use. d. CSET will be permitted to use an office or storage area at the Building that may be secured.
e. CSET is responsible for cleaning all areas used for senior citizens meals and programs after the daily meal/program is completed, including the restrooms, and for stocking the restroom with paper products during and after use. f. COE shall have full and exclusive use of the Building when not in use by CSET. g. COE shall schedule all activities in the Building aside from CSET's programs.

CSET and COE shall submit a monthly usage calendar to each other by the end of the month for usage in the upcoming month.

3. The following incidental rights and obligations accompany the MOU and the use of the Building:

Page 1 ends

a. CSET shall have full and exclusive management authority over the program areas during the times of program use, and shall assume full responsibility for the timely cleaning of the program areas used after all activities. b. COE shall cover the cost of water/sewer utilities and refuse service and CSET shall cover the costs of all other utilities and services.
c. CSET shall be permitted to install telephone and internet services and assume all responsibility for installation, control of use, and service cost. d. CSET shall provide an insurance certificate naming the COE (City of Exeter) as an additional insured.
e. CSET will be responsible for non-permanent interior modifications to accommodate their programs, but said modifications shall not be made without the prior written consent of COE.
f. CSET shall be responsible for repair of any damages incurred during CSET usage of the Building, including COE-owned items.
g. COE and CSET shall meet annually to address any concerns and coordinate schedules.

In exercising these rights and obligations, CSET must use reasonable care and may not unreasonably increase the burden on the Property.

4. This Agreement is personal to CSET and shall not be assigned. Any attempt to assign this MOU shall automatically terminate it. No legal title or leasehold interest in the Building is created or vested in CSET by this Agreement.

5. This Agreement shall be for a term of two (2) years, commencing July 1, 2023, and terminating June 30, 2025. The parties may agree to extend this Agreement, with the terms of said Agreement to be reviewed and adjusted as the parties deem appropriate prior to renewal.

6. On or before the termination date of this AGREEMENT, CSET shall remove all of CSET personal property from the Building and the Building area used by CSET shall be in good order and repair to the reasonable satisfaction of the COE, normal wear and tear excepted.

7. This AGREEMENT may be terminated by either party without cause at any time by provision of a ninety (90) day written notice.

8. The parties understand that in the event the Building is no longer available to CSET, this AGREEMENT herein granted shall cease to be in effect, and the parties' obligations to each other under this AGREEMENT also cease.

Page 2 ends

9. This AGREEMENT constitutes the entire agreement between COE and CSET relating to this AGREEMENT. Any prior agreements, promises, negotiations, or representations not expressly set forth in this AGREEMENT are of no force and effect.

Any amendments to this AGREEMENT shall be of no force and effect unless it is in writing and signed by all parties named above.

10. In the event CSET fails to comply with any of the material terms of this Agreement, in addition to any and all other remedies available under the law, this Agreement may be terminated by COE, upon CSET's receipt of written notice of the violation and its failure to cure within ten (10) days. More time may be granted for the cure of any violations if agreed to in writing by the parties.

11. The undersigned shall maintain general liability insurance in an amount not less than two million dollars ($2,000,000) per occurrence for bodily injury, personal injury, and property damage. Undersigned's general liability policies shall be endorsed to provide that City and its officials, employees, and agents shall be additional insureds under such policies. When alcohol is being sold at any permitted facility, it is mandatory that the General Liability Policy include Liquor Liability Coverage.

12. To the fullest extent permitted by law, CSET shall indemnify, defend, and hold harmless COE, its officers, employees, agents and volunteers ("City indemnities"), from and against any and all causes of action, claims, liabilities, obligations, judgments, or damages, including reasonable legal counsels' fees and costs of litigation ("claims"), arising out of CSET's performance of its obligations under this agreement or the operations conducted by CSET, including COE's active or passive negligence, EXCEPT for such loss or damage arising from the sole negligence or willful misconduct of COE. In the event the City indemnities are made party to any action, lawsuit, or other adversarial proceeding arising from CSET's operations or performance of this agreement, CSET shall provide a defense to the City indemnitees, or at COE's option, reimburse the City indemnitees their costs of defense, including reasonable legal counsels' fees, incurred in defense of such claims.

13. This Agreement constitutes the entire Agreement between COE and CSET. Any prior agreements, promises, negotiations, or representation not expressly set forth in this Agreement are of no force and effect. Any amendment to this Agreement shall be of no force or effect unless it is in writing and signed by the parties named above. Each party and its legal counsel have had the opportunity to participate fully in the review and revision of this Agreement. Any rule of construction to the effect that ambiguities are to be resolved against the drafting party shall not apply in interpreting this

Page 3 of 4 ends

Agreement. The language in this Agreement shall be interpreted as to its fair meaning and not strictly for or against any party. This agreement is entered into and to be performed in Tulare County, California.

14. Any notices to the parties shall be provided to the following:

CONTACTS:

City of Exeter
Daymon Qualls
PO Box 237
Exeter, CA 93221
Phone: (559) 592-5262
Fax: (559) 592-3556
For CSET Senior Center Program:

Jere! Dutton
312 NW 3rd Ave.

Visalia, CA 93291
Phone: (559) 732-4194
Fax: (559) 733-3971
The parties may revise the individual contacts by providing written notification of the revision .

IN WITNESS WHEREOF, the parties have caused this Agreement to be executed on the __ of ___ , 2023.

COMMUNITY SERVICES AND EMPLOYMENT TRAINING, INC.

E-SIGNED by Mary Alice Escarsega-Fechner
on 2023-11-1711:18:20 PST
I
November 17, 2023
-------------------------------
Mary Alice Escarsega-Fechner, Executive Director Date

CITY OF EXETER REPRESENTATIVE
~ · 6. ~ / t1/;7/43 ~----------------------'------------ Adam Ennis, City Administrator Date

Page 4 of 4 ends

RESOLUTION NO. 2025-20

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EXETER APPROVING

A ONE-YEAR EXTENSION TO THE AGREEMENT WITH COMMUNITY
SERVICES AND EMPLOYMENT TRAINING, INC. (CSET) FOR USE OF THE

EXETER CARNEGIE BUILDING
WHEREAS, the City of Exeter (“City”) and Community Services and Employment Training, Inc. (“CSET”) entered into an agreement on July 01, 2023, granting CSET access to the Exeter Carnegie Building located at 301 South “E” Street, Exeter, California, to provide senior programs and services; and
WHEREAS, the agreement provides for a two-year term ending June 30, 2025, with the option for the parties to extend the agreement upon mutual consent and review of terms; and
WHEREAS, CSET has requested to extend the agreement for an additional one (1) year, through June 30, 2026, with no changes to the existing terms and conditions; and WHEREAS, the City has determined that the continued provision of senior services by CSET at the Carnegie Building serves a valuable public purpose and is in the best interest of the community.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Exeter as follows:

1. The City Council hereby approves a one-year extension of the agreement with Community Services and Employment Training, Inc. for use of the Exeter Carnegie Building through June 30, 2026.

2. All terms and conditions of the original agreement, unless otherwise modified in writing by both parties, shall remain in full force and effect during the extension period.

3. The City Administrator is hereby authorized to execute any documents necessary to effectuate the extension of the agreement.

PASSED AND ADOPTED by the City Council of the City of Exeter this 24th day of June 2025 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
____________________ _
Jacob Johnson, Mayor
ATTEST:
_________________________
Francesca Quintana, City Clerk
Agenda Item Staff Report
Meeting Date:

June 24, 2025
Wording for Agenda:

Adoption of Resolution No. 2025-21, A Resolution of the City Council of the City of Exeter, Rescinding Resolution No. 2025-19, and Approving the City of Exeter’s Fiscal Year 2025/26 List of Projects Funded by SB 1: The Road Repair And Accountability Act to Include Estimated Project Start and Completion Dates and Project Life Expectancy.

Submitting Department:

Public Works
Contact Name:

Zachary Boudreaux, Public Works Director
City Staff recommends that the City Council adopt Resolution No. 2025-21, A Resolution of the City Council of the City of Exeter, Rescinding Resolution No. 2025-19 and including Estimated Project Start and Completion Dates and Project Life Expectancy which are new requirements of the state.

The City of Exeter is eligible to receive an estimated $271,551 in RMRA funding under Senate Bill 1 (SB 1) during Fiscal Year 2025/26. In order to comply with SB 1 requirements and access these funds, the City must annually submit a list of proposed projects for City Council approval and report the adopted list to the California Transportation Commission.

On June 10, 2025, the City Council approved Resolution No. 2025-19, allocating these funds toward the reconstruction of Firebaugh Avenue, a critical infrastructure project with an estimated total cost of over $6,000,000.

However, in response to updated state reporting requirements, staff is bringing this item back to Council for consideration. The revised resolution includes additional information now For action by:
☒City Council
Regular Session:
☒Consent Calendar
☐Regular Item
☐Public Hearing
Review:

City Administrator
(Initials Required)
______
Agenda Item Number: I.6.

Department Recommendation:

Summary:

J.R.
required by the state specifically, the estimated project start and completion dates, as well as the expected useful life of the completed project. All other provisions of the Resolution remain the same.

Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017 (Chapter 5, Statutes of 2017) was passed by the Legislature and Signed into law by the Governor in April 2017, to address some of the significant multi-modal transportation funding shortfalls statewide. The purpose of the legislation is to provide ongoing funding to cities and counties for eligible roadway repair and maintenance projects.

SB 1 includes accountability and transparency provisions to ensure the residents of Exeter are aware of the projects proposed for funding in the community. The City must annually prepare and submit a list of all projects proposed to receive funding from the RMRA, created by SB 1.

These projects must be adopted by resolution and submitted to the state prior to receiving funds.

For the upcoming fiscal year, Exeter is projected to receive $271,551 and plans to apply these funds along with previous year allocations, toward the Firebaugh Avenue Reconstruction Project.

Firebaugh Avenue is planned for complete reconstruction to begin after the emergency waterline project to Tooleville is completed. Currently, City Engineering Consultant, QK is preparing 90% construction drawings. The projected cost for the project is estimated to exceed $6,000,000. The City needs to continue to plan for the funding of the reconstruction of Firebaugh Avenue to ensure readiness for construction and RMRA funds is an available funding source for the project.

Resolution No. 2025-21 includes a project timeline and estimate of how long the project will last which are new requirements of the State.

The City will receive an estimated $271,551 in RMRA funding in Fiscal Year 25/26 from SB 1.

Those funds, combined with previous allocations, are proposed to be directed to the Firebaugh Avenue Reconstruction project. To date, the City has approximately $1,400,000 allocated to this project.

There is no direct fiscal impact with adoption of Resolution No. 2025-21.

Adoption of Resolution No. 2025-19 on June 10, 2025.

Background:

Fiscal Impact:

Prior City Council Actions:
• Adopted Resolution No. 2025-19
• Resolution No. 2025-21
I move to Adopt Resolution No. 2025-21, A Resolution of the City Council of the City of Exeter, Rescinding Resolution No. 2025-19, and approving the City of Exeter’s Fiscal Year 2025/26 List of Projects Funded by SB 1: The Road Repair and Accountability Act to Include Estimated Project Start and Completion Dates and Project Life Expectancy.

Attachments:

Recommended motion to be made by the City Council:

RESOLUTION NO. 2025-21

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EXETER, RESCINDING RESOLUTION NO. 2025-19, AND APPROVING THE CITY OF EXETER’S FISCAL YEAR 2025/26 LIST OF PROJECTS FUNDED BY SB 1: THE

ROAD REPAIR AND ACCOUNTABILITY ACT TO INCLUDE ESTIMATED

PROJECT START AND COMPLETION DATES AND PROJECT LIFE EXPECTANCY WHEREAS, Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017 (Chapter 5, Statutes of 2017) was passed by the Legislature and Signed into law by the Governor in April 2017 in order to address the significant multi-modal transportation funding shortfalls statewide; and
WHEREAS, SB 1 includes accountability and transparency provisions that will ensure the residents of our City are aware of the projects proposed for funding in our community and which projects have been completed each fiscal year; and WHEREAS, the City must adopt by resolution a list of projects proposed to receive fiscal year funding from the Road Maintenance and Rehabilitation Account (RMRA), created by SB 1, which must include a description and the location of each proposed project, a proposed schedule for the project’s completion, and the estimated useful life of the improvement; and
WHEREAS, the City, will receive an estimated $271,551.00 in RMRA funding in Fiscal Year 2025/26 from SB 1; and
WHEREAS, this is the 8th year in which the City is receiving SB 1 funding and will enable the City to continue essential road maintenance and rehabilitation projects, safety improvements, repairing and replacing aging bridges, and increasing access and mobility options for the traveling public that would not have otherwise been possible without SB 1; and
WHEREAS, the current balance in the City’s RMRA funds is approximately $563,804.92; and
WHEREAS, the City has undergone a robust public process to ensure public input into our community’s transportation priorities/the project list; and WHEREAS, the City used a Pavement Management System to develop the SB 1 project list to ensure revenues are being used on the most high-priority and costeffective projects that also meet the communities priorities for transportation investment; and
WHEREAS, the funding from SB 1 will help the City reconstruct Firebaugh Avenue and other street maintenance and rehabilitation projects; and WHEREAS, the 2018 California Statewide Local Streets and Roads Needs Assessment found that the City streets and roads are in an at-risk condition and this revenue will help us increase the overall quality of our road system and over the next decade will bring our streets and roads into a good condition; and WHEREAS, the SB 1 project list and overall investment in our local streets and roads infrastructure with a focus on basic maintenance and safety, investing in complete streets infrastructure, and using cutting-edge technology, materials and practices, will have significant positive co-benefits statewide.

NOW, THEREFORE IT IS HEREBY RESOLVED, ORDERED AND FOUND by the City Council of the City of Exeter, State of California, as follows:

1. The foregoing recitals are true and correct.

The Firebaugh Avenue Reconstruction will be this years designated project for SB 1 funding.

The design is currently progressing to 90% construction plans and is expected to cost upwards of $6,000,000. We currently have $1,400,000 allocated to this project, making it imperative that the City of Exeter allocate all possible funds to the project. The project is estimated to begin in December 2026, and estimated to be completed in December 2027 should all go as planned. The estimated useful life of this reconstruction is ~20 years.

This project is consistent with the Department’s recommendation that the RMRA funds be used to preserve the City’s street investment. There is an emergency project to consolidate the water system at Tooleville, which will require sections of Firebaugh to be excavated for new water line. The Firebaugh Avenue reconstruction falls in line as the next order of business in this area of the City.

PASSED AND ADOPTED by the City Council of the City of Exeter this 24th day of June 2025 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
____________________ _
Jacob Johnson, Mayor
ATTEST:
_________________________
Francesca Quintana, City Clerk
Agenda Item Staff Report
Meeting Date:

June 24, 2025
Wording for Agenda:

Adoption of Resolution 2025-22, A Resolution of the City Council of the City of Exeter, Intent to Levy and Collect Assessments on Landscape and Lighting Maintenance Assessment Districts 98- 01; 97-01; 91-01A; 91-01B; 08-01; 06-01; 05-01; 05-02; 04-02; 04-03; 01-02; and 23-01; and set the Public Hearing for July 22, 2025.

Submitting Department:

Public Works and Finance
Contact Name:

John Doyel, City Engineer
It is recommended that the City Council adopt a resolution of intent to levy and collect assessments on the landscape and lighting districts and set the public hearing for July 22, 2025, to have the report presented and assessments considered.

The purpose of landscaping and lighting districts is to provide maintenance to the turf areas, shrubs, trees, irrigation systems and walls within the common areas of subdivisions. The City of Exeter had formed twenty of these assessment districts pursuant to the Landscaping & Lighting Act of 1972 (Section 22500 and following, Streets & Highways Code). The City Council recently consolidated eight districts into two districts. These districts, Glenn View Estates and Park Place, have already had their assessments for 2025-2026 approved.

The Director of Public Works typically utilizes the services of qualified landscape contractors to perform the maintenance. This serves two (2) purposes; a) to limit the undue burden on existing City crews and b) to easily track the actual costs for maintenance. This second item also makes it easier for the Finance Department to account for the costs on an annual basis. Staff For action by:
☒City Council
Regular Session:
☒Consent Calendar
☐Regular Item
☐Public Hearing
Review:

City Administrator
(Initials Required)
______
Agenda Item Number: I.7.

Department Recommendation:

Summary & Background:

J.R.
has the cost projections for 2024-2025 and will be utilizing this information, along with any necessary adjustments, for the 2025-2026 assessment needs.

Each year the City Council requests the City Engineer prepare a report of costs that will be levied on these existing assessment districts. Resolution 2025-22 establishes the City’s intent to levy and collect assessments on the existing districts and sets a public hearing for the twenty landscape and lighting districts for July 22, 2025. Further details regarding these twenty landscape and lighting districts are provided below:
• 91-01A County View Estates No. 1/Country View Estates No. 2/Awbrey Estates; • 91-01B Wildrose Estates No. 1;
• 97-01 Wildrose Estates No. 2;
• 98-01 Citruscrest Estates No.1;
• 01-02 Citruscrest Estates No. 2;
• 04-02 Orchard Estates;
• 04-03 Maple Place;
• 05-01 Blossom Estates;
• 05-02 Country View Estates No. 3;
• 06-01 Rocky Hill Haciendas;
• 08-01 Exeter Golf Estates;
• 23-01 Yokohl Landing
These districts were formed upon approval, and as a part, of each subdivision's Final Maps. It is anticipated that any assessment increases will be within previous property owner approval and that each lot within each subdivision would be assessed an amount equal to the projected costs for said maintenance for the 2025-2026 fiscal year.

Each annual update reviews the costs from the previous year and adjusts the fees as may be necessary to cover costs for the upcoming year. The original formation resolutions included allowances for an annual adjustment based upon a CPI increase in conformance with Prop 218 per the City Attorney's recommendation.

Individual circumstances of each district will be considered, and the assessments will be adjusted appropriately.

The process would continue as follows:

1. At this Council meeting, Council is able to adopt a resolution of the intent to levy and collect assessments on the twenty listed districts and sets the date of the public hearing for these landscape and lighting districts for July 22, 2025.

2. A Public Hearing notice for July 22, 2025, is placed into the newspaper of general circulation in Exeter announcing the annual updates.

3. At the public hearing in July, the Council will consider the Engineer's Reports along with any testimony and, with Council concurrence, adopt two resolutions for each District.

With these districts, the first resolution approves the Engineer's Report and the second one certifies the process to the County.

4. Subsequent to Council action, City Staff then deliver the items to the County Assessor's office.

5. The adjusted assessments will then be added to the County's assessment rolls in August and the City would receive (from the County) monies from the two normal semi-annual property tax collections in December and April to pay the expense of providing the district maintenance activities.

This action would likely lead to increasing 2025/2026 assessments over last year’s assessments of $85,214.22 for maintenance of the districts. Without the assessments there would be no available funding for the district’s maintenance and, since these districts were formed for the benefit of the property owners within the subdivisions, responsibility to fund the maintenance is incumbent upon those property owners.

This action is considered annually by the City Council for the existing Landscape and Lighting Districts.
• Engineer’s Reports
• Resolution No. 2025-22
I move to adopt Resolution 2025-22, A Resolution of the City Council of the City of Exeter, Intent to Levy and Collect Assessments on Landscape and Lighting Maintenance Assessment Districts 98-01; 97-01; 91-01A; 91-01B; 08-01; 06-01; 05-01; 05-02; 04-02; 04-03; 01-02; and 23- 01; and set the Public Hearing for July 22, 2025.

Fiscal Impact:

Prior City Council Actions:

Attachments:

Recommended motion to be made by the City Council:

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 01-02
CITRUSCREST NO. 2
FISCAL YEAR 2025-2026
Martin Querin, City Engineer for the City of Exeter, Tulare County, California, and Engineer of Work for Landscaping and Lighting Assessment District No. 01-02, makes this report, as directed by the City Council, pursuant to the Streets and Highways Code (Landscaping and Lighting Act of 1972).

The improvements which are the subject of this report are briefly described as follows:
• Maintenance of turf areas, shrubs, trees, irrigation systems, and walls.

This report consists of five exhibits, as follows:

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 01-02
CITRUSCREST NO. 2
FISCAL YEAR 2025-2026

EXHIBIT A

RECORDING HISTORY
FIRST RECORDING July 24, 2001
Subdivision included:
95-01 Citruscrest No. 2
SECOND RECORDING July 9, 2002
Subdivision included:
95-01 Citruscrest No. 2
THIRD RECORDING July 8, 2003
Subdivision included:
95-01 Citruscrest No. 2
FOURTH RECORDING July 13, 2004
Subdivision included:
95-01 Citruscrest No. 2
FIFTH RECORDING July 12, 2005
Subdivision included:
95-01 Citruscrest No. 2
SIXTH RECORDING July 11, 2006
Subdivision included:
95-01 Citruscrest No. 2
SEVENTH RECORDING July 10, 2007
Subdivision included:
95-01 Citruscrest No. 2
EIGHTH RECORDING July 8, 2008
Subdivision included:
95-01 Citruscrest No. 2
NINTH RECORDING July 14, 2009
Subdivision included:
95-01 Citruscrest No. 2
TENTH RECORDING July 13, 2010
Subdivision included:
95-01 Citruscrest No. 2
A - 2
ELEVENTH RECORDING July 12, 2011
Subdivision included:
95-01 Citruscrest No. 2
TWELFTH RECORDING July 10, 2012
Subdivision included:
95-01 Citruscrest No. 2
THIRTEENTH RECORDING July 9, 2013
Subdivision included:
95-01 Citruscrest No. 2
FOURTEENTH RECORDING July 22, 2014
Subdivision included:
95-01 Citruscrest No. 2
FIFTEENTH RECORDING July 28, 2015
Subdivision included:
95-01 Citruscrest No. 2
SIXTEENTH RECORDING July 26, 2016
Subdivision included:
95-01 Citruscrest No. 2
SEVENTEENTH RECORDING July 11, 2017
Subdivision included:
95-01 Citruscrest No. 2
EIGHTEENTH RECORDING June 28, 2019
Subdivision included:
95-01 Citruscrest No. 2
NINETIETH RECORDING July 2, 2020
Subdivision included:
95-01 Citruscrest No. 2
TWENTIETH RECORDING August 5, 2021
Subdivision included:
95-01 Citruscrest No. 2
TWENTY-FIRST RECORDING August 9, 2022
Subdivision included:
95-01 Citruscrest No. 2
TWENTY-SECOND RECORDING August 9, 2023
Subdivision included:
95-01 Citruscrest No. 2
TWENTY-THIRD RECORDING August 9, 2024
Subdivision included:
95-01 Citruscrest No. 2
A - 3
TWENTY-FOURTH RECORDING August 8, 2025
Subdivision included:
95-01 Citruscrest No. 2
B - 1

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 01-02
CITRUSCREST NO. 2
FISCAL YEAR 2025-2026

EXHIBIT B

RECAPITALIZATION OF ASSESSMENTS
ACTUAL COST 2024-2025

1. MAINTENANCE COSTS
A. Contractor $2,460.00
B. Water 603.41
C. Electricity 94.33
D. Irrigation 0.00
E. Tree Trimming 0.00
$3,106.79

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 01-02
CITRUSCREST NO. 2
FISCAL YEAR 2025-2026

EXHIBIT C

ESTIMATED ASSESSMENTS

1. MAINTENANCE COSTS
A. Contractor $2,533.80
B. Water 603.41
C. Electricity 43.38
D. Irrigation 0.00
E. Tree Trimming 0.00
$3,180.59

3. PRIOR YEAR ADJUSTMENT (SURPLUS) $(29,345.74)
(See Exhibit B)

4. PROJECTED ASSESSMENT DISTRICT BALANCE $(25,635.15)

5. PROJECTED ASSESSMENT 2025-2026 $(3,804.20)
The assessment of $165.40 is no change from the 2024-
2025 assessment ($165.40) due to the surplus of this
district.

6. PROJECTED SURPLUS $(29,439.35)

Each of the twenty-three (23) equivalent units will be assessed $165.40.

D - 1

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 01-02
CITRUSCREST NO. 2
FISCAL YEAR 2025-2026

EXHIBIT D

ASSESSMENT ROLL
AP
NUMBER
$

AMOUNT NAME

ASSESSMENT
NUMBER
SUBDIV.

NUMBER
SUBDIV.

DESCRIPTION
138-210-033 $165.40
Leamon H. & Sandra K. Smith
(TRS)
315 Old Line Ave
Exeter, CA 93221
950101 95-01 Citruscrest No. 2
138-210-034 $165.40
Paul W. and Joyce Sue Willett
(TRS)
319 Old Line Ave
Exeter, CA 93221-1282
950102 95-01 Citruscrest No. 2
138-210-035 $165.40
Leo John Costa
321 Old Line Ave
Exeter, CA 93221-1282
950103 95-01 Citruscrest No. 2
138-210-036 $165.40
Carlos Munoz
323 Old Line Ave
Exeter, CA 93221-1282
950104 95-01 Citruscrest No. 2
138-210-037 $165.40
Gregg & Patricia A. McCall
327 Old Line Ave
Exeter, CA 93221-1282
950105 95-01 Citruscrest No. 2
138-210-038 $165.40
Mireya Reynoso
347 Old Line Ave
Exeter, CA 93221
950106 95-01 Citruscrest No. 2
138-210-039 $165.40
Lee J & Michelle Brock
355 Old Line Ave
Exeter, CA 93221-1282
950107 95-01 Citruscrest No. 2
138-210-040 $165.40
Carrie Lynn Weldon
363 Old Line Ave
Exeter, CA 93221-1282
950108 95-01 Citruscrest No. 2
138-210-041 $165.40
Paul M. & Lisa S. Brown
371 Old Line Ave
Exeter, CA 93221-1282
950109 95-01 Citruscrest No. 2
138-210-042 $165.40
Michael Moore
1825 Fire Rock Loop
Templeton, CA 93465-8391
950110 95-01 Citruscrest No. 2
138-210-043 $165.40
Chance & Autumn Gernhardt
387 Old Line Ave
Exeter, CA 93221-1282
950111 95-01 Citruscrest No. 2
138-210-044 $165.40
Charles Hornung
397 Old Line Ave
Exeter, CA 93221-1282
950112 95-01 Citruscrest No. 2
138-210-045 $165.40
Ofelia Josefina Longino-Sanchez
396 Old Line Ave
Exeter, CA 93221-1281
950113 95-01 Citruscrest No. 2
138-210-046 $165.40
Silvia Torres
388 Old Line Ave
Exeter, CA 93221-1281
950114 95-01 Citruscrest No. 2
D - 2
AP
NUMBER
$

AMOUNT NAME

ASSESSMENT
NUMBER
SUBDIV.

NUMBER
SUBDIV.

DESCRIPTION
138-210-047 $165.40
Bruce R. & Amy Jo Carter
380 Old Line Ave
Exeter, CA 93221-1281
950115 95-01 Citruscrest No. 2
138-210-048 $165.40
James & Rowena Sheldon
(TRS) (FAM REV TR)
372 Old Line Ave
Exeter, CA 93221-1281
950116 95-01 Citruscrest No. 2
138-210-049 $165.40
Herman C. & Paula B. Landers
(TRS REVOC TR)
364 Old Line Ave
Exeter, CA 93221-1281
950117 95-01 Citruscrest No. 2
138-210-050 $165.40
Rodney R. Phipps
358 Old Line Ave
Exeter, CA 93221
950118 95-01 Citruscrest No. 2
138-210-051 $165.40
Stanley Lee & Rhonda Lorelle Dillon
350 Old Line Ave
Exeter, CA 93221-1281
950119 95-01 Citruscrest No. 2
138-210-052 $165.40
Jose A. & Juana R. Espinoza
970 Orchard St
Exeter, CA 93221-1283
950120 95-01 Citruscrest No. 2
138-210-064 $165.40
Matthew S. Kausen
322 Old Line Ave
Exeter, CA 93221-1281
950121 95-01 Citruscrest No. 2
138-210-065 $165.40
Delbert D. & Betty L. Strange
318 Old Line Ave
Exeter, CA 93221-1281
950122 95-01 Citruscrest No. 2
138-210-066 $165.40
Sean Lee & Sarah K. O’Rafferty
314 Old Line Ave
Exeter, CA 93221
950123 95-01 Citruscrest No. 2
TOTAL 23
LOTS $3,804.20
NOTE: Descriptions of the parcels being assessed in this landscaping and lighting assessment district are contained in the County of Tulare Assessment Roll, which is incorporated in this Report by reference.

E - 1

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 01-02
CITRUSCREST NO. 2
FISCAL YEAR 2025-2026

EXHIBIT E

DIAGRAM SHOWING ALL PARCELS OF

REAL PROPERTY WITHIN THE ASSESSMENT DISTRICT
SUBDIVISION 95-01
NOTE: The lines and dimensions of the parcels being assessed in this landscaping and lighting assessment district are shown on County of Tulare Assessor’s Map 138-21, which is incorporated in this Report by reference.

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 04-02
SUBDIVISION 02-03, ORCHARD ESTATES
FISCAL YEAR 2025-2026
Martin Querin, City Engineer for the City of Exeter, Tulare County, California, and Engineer of Work for Landscaping and Lighting Assessment District No. 04-02, makes this report, as directed by the City Council, pursuant to the Streets and Highways Code (Landscaping and Lighting Act of 1972).

The improvements which are the subject of this report are briefly described as follows:
• Maintenance of turf areas, shrubs, trees, irrigation systems, and walls.

This report consists of five exhibits, as follows:

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 04-02
SUBDIVISION 02-03, ORCHARD ESTATES
FISCAL YEAR 2025-2026

EXHIBIT A

RECORDING HISTORY
FIRST RECORDING July 27, 2004
Subdivision included:
02-03 ORCHARD ESTATES
SECOND RECORDING July 12, 2005
Subdivision included:
02-03 ORCHARD ESTATES
THIRD RECORDING July 11, 2006
Subdivision included:
02-03 ORCHARD ESTATES
FOURTH RECORDING July 10, 2007
Subdivision included:
02-03 ORCHARD ESTATES
FIFTH RECORDING July 8, 2008
Subdivision included:
02-03 ORCHARD ESTATES
SIXTH RECORDING July 14, 2009
Subdivision included:
02-03 ORCHARD ESTATES
SEVENTH RECORDING July 13, 2010
Subdivision included:
02-03 ORCHARD ESTATES
EIGHTH RECORDING July 12, 2011
Subdivision included:
02-03 ORCHARD ESTATES
NINTH RECORDING July 10, 2012
Subdivision included:
02-03 ORCHARD ESTATES
TENTH RECORDING July 9, 2013
Subdivision included:
02-03 ORCHARD ESTATES
A - 2
ELEVENTH RECORDING July 22, 2014
Subdivision included:
02-03 ORCHARD ESTATES
TWELFTH RECORDING July 28, 2015
Subdivision included:
02-03 ORCHARD ESTATES
THIRTEENTH RECORDING July 26, 2016
Subdivision included:
02-03 ORCHARD ESTATES
FOURTEENTH RECORDING July 11, 2017
Subdivision included:
02-03 ORCHARD ESTATES
FIFTEENTH RECORDING June 28, 2019
Subdivision included:
02-03 ORCHARD ESTATES
SIXTEENTH RECORDING July 2, 2020
Subdivision included:
02-03 ORCHARD ESTATES

SEVENTEENTH RECORDING August 5, 2021
Subdivision included:
02-03 ORCHARD ESTATES
EIGHTEENTH RECORDING August 9, 2022
Subdivision included:
02-03 ORCHARD ESTATES
NINETEENTH RECORDING August 9, 2023
Subdivision included:
02-03 ORCHARD ESTATES
TWENTIETH RECORDING August 9, 2024
Subdivision included:
02-03 ORCHARD ESTATES
TWENTY FIRST RECORDING August 8, 2025
Subdivision included:
02-03 ORCHARD ESTATES
B - 1

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 04-02
SUBDIVISION 02-03, ORCHARD ESTATES
FISCAL YEAR 2025-2026

EXHIBIT B

RECAPITALIZATION OF ASSESSMENTS
ACTUAL COST 2024-2025

1. MAINTENANCE COSTS
A. Contractor $3,276.00
B. Water 1,664.50
C. Electricity 94.33
D. Irrigation 0.00
E. Tree Trimming 0.00
$5,034.83

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 04-02
SUBDIVISION 02-03, ORCHARD ESTATES
FISCAL YEAR 2025-2026

EXHIBIT C

ESTIMATED ASSESSMENTS

1. MAINTENANCE COSTS
A. Contractor $3,374.28
B. Water 1,664.50
C. Electricity 220.00
D. Irrigation 0.00
E. Tree Trimming 0.00
$5,258.78

3. PRIOR YEAR ADJUSTMENT – DEFICIT $14,811.47
(See Exhibit B)

4. PROJECTED ASSESSMENT DISTRICT BALANCE $20,600.25

5. PROJECTED ASSESSMENT 2025-2026 $(4,427.10)
The assessment of $147.57 is an increase of 3% from the 2024-2025 assessment ($143.28) per formation limits.

6. PROJECTED DEFICIT $16,173.15

Each of the thirty (30) equivalent units will be assessed $147.57.

D - 1

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 04-02
SUBDIVISION 02-03, ORCHARD ESTATES
FISCAL YEAR 2025-2026

EXHIBIT D

ASSESSMENT ROLL
AP
NUMBER
$

AMOUNT NAME

ASSESSMENT
NUMBER
SUBDIV.

NUMBER
SUBDIV.

DESCRIPTION
138-220-002 $147.57
Angela Hopkins
215 Old Line Ct
Exeter, CA 93221-1174
020301 02-03 Orchard Estates
138-220-003 $147.57
Dennis R. & Cathlyn A. Keller (TRS)
PO Box 65
Exeter, CA 93221-0065
020302 02-03 Orchard Estates
138-220-004 $147.57
Melva J. Kramlich (TR)
189 Old Line Ct
Exeter, CA 93221-1172
020303 02-03 Orchard Estates
138-220-005 $147.57
John Kanda
165 Old Line Ct
Exeter, CA 93221-1172
020304 02-03 Orchard Estates
138-220-006 $147.57
David J. & Kristina D. Zimmer
147 Old Line Ct
Exeter, CA 93221
020305 02-03 Orchard Estates
138-220-007 $147.57
Carla B Zimmer
123 Old Line Ct
Exeter, CA 93221-1172
020306 02-03 Orchard Estates
138-220-008 $147.57
Diane M Bynum
259 Capitol Ave Unit 141 Bdlg 24
San Jose, CA 95127-2389
0203-A 02-03 Orchard Estates
138-220-009 $147.57
Carole J. Dillon (TR)(REVOC TR)
102 Old Line Ct
Exeter, CA 93221-1172
020307 02-03 Orchard Estates
138-220-010 $147.57
Kori & Rodney Machado (CO-TR)
124 Old Line Ct
Exeter, CA 93221-1172
020308 02-03 Orchard Estates
138-220-011 $147.57
Brandon & Kathryn S Wlasichuk
142 Old Line Ct
Exeter, CA 93221-1172
020309 02-03 Orchard Estates
138-220-012 $147.57
Merlena A Richmond
162 Old Line Ct
Exeter, CA 93221-1172
020310 02-03 Orchard Estates
138-220-013 $147.57
Manuel Cobarruvias
700 1st Street
Exeter, CA 93221-2100
020311 02-03 Orchard Estates
138-220-014 $147.57
Michelle Kaye Garcia
196 Old Line Ct
Exeter, CA 93221-1172
020312 02-03 Orchard Estates
138-220-015 $147.57
William E & Rosa L Stailey
542 High Sierra Dr
Exeter, CA 93221-9508
020313 02-03 Orchard Estates
138-220-016 $147.57
Keith Eddy
(TR) (KE & RK REV TR)
213 Atwood Ave
Exeter, CA 93221-1171
020314 02-03 Orchard Estates
D - 2
AP
NUMBER
$

AMOUNT NAME

ASSESSMENT
NUMBER
SUBDIV.

NUMBER
SUBDIV.

DESCRIPTION
138-220-017 $147.57
Jason & Rosa Howell
201 Atwood Ave
Exeter, CA 93221-1171
020315 02-03 Orchard Estates
138-220-018 $147.57
Rodolfo Ornelas
15662 S. B St, Unit 1
Tustin, CA 92780-4379
020316 02-03 Orchard Estates
138-220-019 $147.57
Erik J. Klauser
2437 E. Laura Ct
Visalia, CA 93292-1329
020317 02-03 Orchard Estates
138-220-020 $147.57
May Rene Avila De Ochoa
163 Atwood Ave
Exeter, CA 93221-1169
020318 02-03 Orchard Estates
138-220-021 $147.57
Eric Williams
141 Atwood Ave
Exeter, CA 93221-1169
020319 02-03 Orchard Estates
138-220-022 $147.57
Richard A. & Jennifer A. McGee
121 Atwood Ave
Exeter, CA 93221-1169
020320 02-03 Orchard Estates
138-220-023 $147.57
Patricia J. Barreth
101 Atwood Ave
Exeter, CA 93221-1169
020321 02-03 Orchard Estates
138-220-024 $147.57
Elizabeth Hernandez Benitez
PO Box 1236
Lindsay, CA 93247-1236
020322 02-03 Orchard Estates
138-220-025 $147.57
Elaine R. Rider
PO Box 6009
Visalia, CA 93290-6009
020323 02-03 Orchard Estates
138-220-026 $147.57
Eric Waterson
144 Atwood Ave
Exeter, CA 93221-1168
020324 02-03 Orchard Estates
138-220-027 $147.57
Joel & Karina Garcia
164 Atwood Ave
Exeter, CA 93221-1168
020325 02-03 Orchard Estates
138-220-028 $147.57
Delano L & Glenda M Peterson (TRS)
(LIV TR)
186 Atwood Ave
Exeter, CA 93221-1168
020326 02-03 Orchard Estates
138-220-029 $147.57
Ramon Coyt
1207 Circle Dr
Salinas, CA 93905-2302
020327 02-03 Orchard Estates
138-220-030 $147.57
Lory Cannegieter
202 Atwood Ave
Exeter, CA 93221-1170
020328 02-03 Orchard Estates
138-220-031 $147.57
Lu Ellen A. Ray (CO TR) (SURV TR)
c/o Charles Ray
700 N Acacia St
Woodlake, CA 93286-1010
020329 02-03 Orchard Estates
TOTAL 30
LOTS $4,427.10
NOTE: Descriptions of the parcels being assessed in this landscaping and lighting assessment district are contained in the County of Tulare Assessment Roll, which is incorporated in this Report by reference.

E - 1

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 04-02
SUBDIVISION 02-03, ORCHARD ESTATES
FISCAL YEAR 2025-2026

EXHIBIT E

DIAGRAM SHOWING ALL PARCELS OF

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 04-03
SUBDIVISION 03-02, MAPLE PLACE
FISCAL YEAR 2025-2026
Martin Querin, City Engineer for the City of Exeter, Tulare County, California, and Engineer of Work for Landscaping and Lighting Assessment District No. 04-03, makes this report, as directed by the City Council, pursuant to the Streets and Highways Code (Landscaping and Lighting Act of 1972).

The improvements which are the subject of this report are briefly described as follows:
• Maintenance of turf areas, shrubs, trees, irrigation systems, and walls.

This report consists of five exhibits, as follows:

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 04-03
SUBDIVISION 03-02, MAPLE PLACE
FISCAL YEAR 2025-2026

EXHIBIT A

RECORDING HISTORY
FIRST RECORDING July 27, 2004
Subdivision included:
03-02 MAPLE PLACE
SECOND RECORDING July 12, 2005
Subdivision included:
03-02 MAPLE PLACE
THIRD RECORDING July 11, 2006
Subdivision included:
03-02 MAPLE PLACE
FOURTH RECORDING July 10, 2007
Subdivision included:
03-02 MAPLE PLACE
FIFTH RECORDING July 8, 2008
Subdivision included:
03-02 MAPLE PLACE
SIXTH RECORDING July 14, 2009
Subdivision included:
03-02 MAPLE PLACE
SEVENTH RECORDING July 13, 2010
Subdivision included:
03-02 MAPLE PLACE
EIGHTH RECORDING July 12, 2011
Subdivision included:
03-02 MAPLE PLACE
NINTH RECORDING July 10, 2012
Subdivision included:
03-02 MAPLE PLACE
TENTH RECORDING July 9, 2013
Subdivision included:
03-02 MAPLE PLACE
A - 2
ELEVENTH RECORDING July 22, 2014
Subdivision included:
03-02 MAPLE PLACE
TWELFTH RECORDING July 28, 2015
Subdivision included:
03-02 MAPLE PLACE
THIRTEENTH RECORDING July 26, 2016
Subdivision included:
03-02 MAPLE PLACE
FOURTEENTH RECORDING July 11, 2017
Subdivision included:
03-02 MAPLE PLACE
FIFTEENTH RECORDING June 28, 2019
Subdivision included:
03-02 MAPLE PLACE
SIXTEENTH RECORDING July 2, 2020
Subdivision included:
03-02 MAPLE PLACE
SEVENTEENTH RECORDING August 5, 2021
Subdivision included:
03-02 MAPLE PLACE
EIGHTEENTH RECORDING August 9, 2022
Subdivision included:
03-02 MAPLE PLACE
NINETEENTH RECORDING August 9, 2023
Subdivision included:
03-02 MAPLE PLACE
TWENTIETH RECORDING August 9, 2024
Subdivision included:
03-02 MAPLE PLACE
TWENTY FIRST RECORDING August 8, 2025
Subdivision included:
03-02 MAPLE PLACE
B - 1

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 04-03
SUBDIVISION 03-02, MAPLE PLACE
FISCAL YEAR 2025-2026

EXHIBIT B

RECAPITALIZATION OF ASSESSMENTS
ACTUAL COST 2024-2025

1. MAINTENANCE COSTS
A. Contractor $2,460.00
B. Water 0.00
C. Electricity 0.00
D. Irrigation 0.00
E. Tree Trimming 0.00
$2,460.00

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 04-03
SUBDIVISION 03-02, MAPLE PLACE
FISCAL YEAR 2025-2026

EXHIBIT C

ESTIMATED ASSESSMENTS

1. MAINTENANCE COSTS
A. Contractor 2,533.80
B. Water 0.00
C. Electricity 0.00
D. Irrigation 0.00
E. Tree Trimming 0.00
$2,533.80

3. PRIOR YEAR ADJUSTMENT – (SURPLUS) ($14,859.43)
(See Exhibit B)

4. PROJECTED ASSESSMENT DISTRICT BALANCE ($11,759.63)

5. PROJECTED ASSESSMENT 2025-2026 ($2,729.54)
The assessment of $143.66 is no change from the 2024-2025 assessment ($143.66) due to the surplus of this district.

6. PROJECTED SURPLUS ($14,525.17)

Each of the nineteen (19) equivalent units will be assessed $143.66.

D - 1

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 04-03
SUBDIVISION 03-02, MAPLE PLACE
FISCAL YEAR 2025-2026

EXHIBIT D

ASSESSMENT ROLL
AP
NUMBER
$

AMOUNT NAME

ASSESSMENT
NUMBER
SUBDIV.

NUMBER
SUBDIV.

DESCRIPTION
135-054-016 $143.66
Kenneth & Sun OK Gomes
413 Red River Dr
Paso Robles, CA 93446-4077
030201 03-02 Maple Place
135-054-017 $143.66
Colleen Bliss
330 N Midland St
Visalia, CA 93291-4518
030202 03-02 Maple Place
135-054-018 $143.66
Thomas A. Jr. & Joan A. Akin
4264 W. Ruby Hill Dr.

Pleasanton, CA 94566-2252
030203 03-02 Maple Place
135-054-019 $143.66
Adriana C. Gonzalez
413 W. Maple St
Exeter, CA 93221-1530
030204 03-02 Maple Place
135-054-020 $143.66
Jeremy Ward
415 W. Maple St
Exeter, CA 93221-1530
030205 03-02 Maple Place
135-054-021 $143.66
Kayla & Roman Gutierrez
196 So Filbert Ave
Exeter CA 93221
030206 03-02 Maple Place
135-054-022 $143.66
Gary Michael & Michelle Smee
(TRS)
286 S Argyle Pl
Porterville, CA 93257-4300
030207 03-02 Maple Place
135-054-023 $143.66
James L. & Heidi A. Wilson
(TRS)(JHW FAM TR)
5942 W. Modoc Ave
Visalia, CA 93291-8532
030208 03-02 Maple Place
135-054-024 $143.66
Mayeli Gonzalez Ortega
178 S. Filbert Ave
Exeter, CA 93221-1513
030209 03-02 Maple Place
135-054-025 $143.66
Pepita Real Estate LP
1836 W. Dorothea Ave
Visalia, CA 93277-7362
030210 03-02 Maple Place
135-054-026 $143.66
Gabriela Gil
166 S. Filbert Rd
Exeter, CA 93221-1513
030211 03-02 Maple Place
135-054-027 $143.66
Oak Benjamin Jefferies
c/o Oak Benjamin Jefferies
1207 W. 11th St
Williston, ND 58801
030212 03-02 Maple Place
135-054-028 $143.66
Amada Lavalle Hernandez
154 S. Filbert Rd
Exeter, CA 93221-1513
030213 03-02 Maple Place
D - 2
AP
NUMBER
$

AMOUNT NAME

ASSESSMENT
NUMBER
SUBDIV.

NUMBER
SUBDIV.

DESCRIPTION
135-054-029 $143.66
Yesina Ramos
148 S. Filbert Rd
Exeter, CA 93221-1513
030214 03-02 Maple Place
135-054-030 $143.66
Norma & Randy Goings
19929 Road 172
Strathmore, CA 93267-9766
030215 03-02 Maple Place
135-054-031 $143.66
Jaren R. Fisher
136 S. Filbert Rd
Exeter, CA 93221-1513
030216 03-02 Maple Place
135-054-032 $143.66
Christian Ortega-Chavez
130 S. Filbert Rd
Exeter, CA 93221-1513
030217 03-02 Maple Place
135-054-033 $143.66
Jaime & Maria G. Gonzalez
124 S. Filbert Rd
Exeter, CA 93221-1513
030218 03-02 Maple Place
135-054-034 $143.66
Armando O Lopez
118 S. Filbert Rd
Exeter, CA 93221-1513
030219 03-02 Maple Place
TOTAL 19
LOTS $2,729.54
NOTE: Descriptions of the parcels being assessed in this landscaping and lighting assessment district are contained in the County of Tulare Assessment Roll, which is incorporated in this Report by reference.

E - 1

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 04-03
SUBDIVISION 03-02, MAPLE PLACE
FISCAL YEAR 2025-2026

EXHIBIT E

DIAGRAM SHOWING ALL PARCELS OF

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 05-01
SUBDIVISION 03-01, BLOSSOM ESTATES
FISCAL YEAR 2025-2026
Martin Querin, City Engineer for the City of Exeter, Tulare County, California, and Engineer of Work for Landscaping and Lighting Assessment District No. 05-01, makes this report, as directed by the City Council, pursuant to the Streets and Highways Code (Landscaping and Lighting Act of 1972).

The improvements which are the subject of this report are briefly described as follows:
• Maintenance of turf areas, shrubs, trees, irrigation systems, and walls.

This report consists of five exhibits, as follows:

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 05-01
SUBDIVISION 03-01, BLOSSOM ESTATES
FISCAL YEAR 2025-2026

EXHIBIT A

RECORDING HISTORY
FIRST RECORDING July 26, 2005
Subdivision included:
03-01 BLOSSOM ESTATES
SECOND RECORDING July 11, 2006
Subdivision included:
03-01 BLOSSOM ESTATES
THIRD RECORDING July 10, 2007
Subdivision included:
03-01 BLOSSOM ESTATES
FOURTH RECORDING July 8, 2008
Subdivision included:
03-01 BLOSSOM ESTATES
FIFTH RECORDING July 14, 2009
Subdivision included:
03-01 BLOSSOM ESTATES
SIXTH RECORDING July 13, 2010
Subdivision included:
03-01 BLOSSOM ESTATES
SEVENTH RECORDING July 12, 2011
Subdivision included:
03-01 BLOSSOM ESTATES
EIGHTH RECORDING July 10, 2012
Subdivision included:
03-01 BLOSSOM ESTATES
NINTH RECORDING July 9, 2013
Subdivision included:
03-01 BLOSSOM ESTATES
TENTH RECORDING July 22, 2014
Subdivision included:
03-01 BLOSSOM ESTATES
A - 2
ELEVENTH RECORDING July 28, 2015
Subdivision included:
03-01 BLOSSOM ESTATES
TWELFTH RECORDING July 26, 2016
Subdivision included:
03-01 BLOSSOM ESTATES
THIRTEENTH RECORDING July 11, 2017
Subdivision included:
03-01 BLOSSOM ESTATES
FOURTEENTH RECORDING June 28, 2019
Subdivision included:
03-01 BLOSSOM ESTATES
FIFTEENTH RECORDING July 2, 2020
Subdivision included:
03-01 BLOSSOM ESTATES
SIXTEENTH RECORDING August 5, 2021
Subdivision included:
03-01 BLOSSOM ESTATES
SEVENTEENTH RECORDING August 9, 2022
Subdivision included:
03-01 BLOSSOM ESTATES
EIGHTEENTH RECORDING August 9, 2023
Subdivision included:
03-01 BLOSSOM ESTATES
NINETEENTH RECORDING August 9, 2024
Subdivision included:
03-01 BLOSSOM ESTATES
TWENTIETH RECORDING August 8, 2025
Subdivision included:
03-01 BLOSSOM ESTATES
B - 1

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 05-01
SUBDIVISION 03-01, BLOSSOM ESTATES
FISCAL YEAR 2025-2026

EXHIBIT B

RECAPITALIZATION OF ASSESSMENT
ACTUAL COST 2024-2025

1. MAINTENANCE COSTS
A. Contractor $2,976.00
B. Water 1,165.62
C. Electricity 90.18
D. Irrigation 0.00
E. Tree Trimming 0.00
$4,231.80

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 05-01
SUBDIVISION 03-01, BLOSSOM ESTATES
FISCAL YEAR 2025-2026

EXHIBIT C

ESTIMATED ASSESSMENTS

1. MAINTENANCE COSTS
A. Contractor $3065.28
B. Water 1165.62
C. Electricity 200.00
D. Irrigation 0.00
E. Tree Trimming 0.00
$4,430.90

4. PRIOR YEAR ADJUSTMENT - SURPLUS $(2,299.61)
(See Exhibit B)

4. PROJECTED ASSESSMENT DISTRICT BALANCE $2,661.29

5. PROJECTED ASSESSMENT 2025-2026 $(4,255.74)
The assessment of $115.02 is an increase of 3% from the 2024-2025 assessment (111.68) per formation limits.

6. PROJECTED SURPLUS $(1,594.45)
Each of the thirty-seven (37) equivalent units will be assessed $115.02.

D - 1

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 05-01
SUBDIVISION 03-01, BLOSSOM ESTATES
FISCAL YEAR 2025-2026

EXHIBIT D

ASSESSMENT ROLL
AP
NUMBER
$

AMOUNT NAME

ASSESSMENT
NUMBER
SUBDIV.

NUMBER
SUBDIV.

DESCRIPTION
135-330-001 $115.02
Chris & Deanna M. Paredez
511 Prospect Ave
Exeter, CA 93221
030101 03-01 Blossom Estates
135-330-002 $115.02
Josh D & Charity Wilson
493 Prospect Ave
Exeter, CA 93221-2501
030102 03-01 Blossom Estates
135-330-003 $115.02
Brian & Laurie Evans
481 W. Prospect Ave
Exeter, CA 93221-2501
030103 03-01 Blossom Estates
135-330-004 $115.02
Sarah Willow Palafox
467 W. Prospect Ave
Exeter, CA 93221-2501
030104 03-01 Blossom Estates
135-330-005 $115.02
Lisa A. Donkin
(TR)(Revocable Trust)
453 W. Prospect Ave
Exeter, CA 93221-2501
030105 03-01 Blossom Estates
135-330-006 $115.02
Niki D. & Angela Holland
437 Prospect Ave
Exeter, CA 93221
030106 03-01 Blossom Estates
135-330-007 $115.02
George A Gage Guerrero
431 Prospect Ave
Exeter, CA 93221-2501
030107 03-01 Blossom Estates
135-330-008 $115.02
Jennifer Lawrence
427 W. Prospect Ave
Exeter, CA 93221-2501
030108 03-01 Blossom Estates
135-330-009 $115.02
Scott & Luzmaria Belk
645 Blossom St
Exeter, CA 93221-2099
030109 03-01 Blossom Estates
135-330-010 $115.02
Anna Van Dyke
649 Blossom St
Exeter, CA 93221-2099
030110 03-01 Blossom Estates
135-330-011 $115.02
Matt & Jennifer Tyler
653 Blossom St
Exeter, CA 93221-2099
030111 03-01 Blossom Estates
135-330-012 $115.02
Dean C. Staberg
657 Blossom St
Exeter, CA 93221-2099
030112 03-01 Blossom Estates
135-330-013 $115.02
Simmons Rentals LLC
2568 W. Firebaugh Ave
Exeter, CA 93221-9630
030113 03-01 Blossom Estates
135-330-014 $115.02
Dustin D. Cosart
661 Blossom St
Exeter, CA 93221-2099
030114 03-01 Blossom Estates
D - 2
AP
NUMBER
$

AMOUNT NAME

ASSESSMENT
NUMBER
SUBDIV.

NUMBER
SUBDIV.

DESCRIPTION
135-330-015 $115.02
Lawrence E. Jr. & Trine Kruger
663 Blossom St
Exeter, CA 93221
030115 03-01 Blossom Estates
135-330-016 $115.02
Gabriella Stewart
667 Blossom St
Exeter, CA 93221-2099
030116 03-01 Blossom Estates
135-330-017 $115.02
Brian Matthew Avila
436 Gearey Ave
Exeter, CA 93221-2097
030117 03-01 Blossom Estates
135-330-018 $115.02
Fred E. & Virginia McNeil
448 Gearey Ave
Exeter, CA 93221-2097
030118 03-01 Blossom Estates
135-330-019 $115.02
Violet Putman
(TR)(Putman FAM TR)
460 Gearey Ave
Exeter, CA 93221-2097
030119 03-01 Blossom Estates
135-330-020 $115.02
Chad Aaron Cox
472 Gearey Ave
Exeter, CA 93221
030120 03-01 Blossom Estates
135-330-021 $115.02
Jennifer Michelle Ward
484 Gearey Ave
Exeter, CA 93221-2097
030121 03-01 Blossom Estates
135-330-022 $115.02
Bob & Donna Sperry
496 Gearey Ave
Exeter, CA 93221-2097
030122 03-01 Blossom Estates
135-330-023 $115.02
Felipe & Nicole Higareda (TRS)
512 Gearey Ave
Exeter, CA 93221-2097
030123 03-01 Blossom Estates
135-330-024 $115.02
Cindy Huerta
513 Gearey Ave
Exeter, CA 93221-2098
030124 03-01 Blossom Estates
135-330-025 $115.02
Robert Allen & Emily Ann Scheer
495 Gearey Ave
Exeter, CA 93221-2098
030125 03-01 Blossom Estates
135-330-026 $115.02
Maximo & Traci A. Roldan
483 Gearey Ave
Exeter, CA 93221-2098
030126 03-01 Blossom Estates
135-330-027 $115.02
Terry D. & Frances P. Isheim
1250 N Elberta Rd., Apt B
Exeter, CA 93221-9676
030127 03-01 Blossom Estates
135-330-028 $115.02
Jessica Renee Gunderman
459 Gearey Ave
Exeter, CA 93221-2098
030128 03-01 Blossom Estates
135-330-029 $115.02
Jeremy R. & Marie Adriene Kempf
443 Gearey Ave
Exeter, CA 93221-2098
030129 03-01 Blossom Estates
135-330-030 $115.02
Keith & Collette M. Whitney (CO
TRS)
435 Gearey Ave
Exeter, CA 93221-2098
030130 03-01 Blossom Estates
135-330-031 $115.02
Maribel Rodriguez
430 W Prospect Ave
Exeter CA 93221
030131 03-01 Blossom Estates
D - 3
AP
NUMBER
$

AMOUNT NAME

ASSESSMENT
NUMBER
SUBDIV.

NUMBER
SUBDIV.

DESCRIPTION
135-330-032 $115.02
Daniel P King
c/o Daniel Patrick King
446 W. Prospect Ave
Exeter, CA 93221
030132 03-01 Blossom Estates
135-330-033 $115.02
John K. & Angela McNeil
458 Prospect Ave
Exeter, CA 93221
030133 03-01 Blossom Estates
135-330-034 $115.02
Doug & Brenda Gary
2569 W. Marinette
Exeter, CA 93221-9675
030134 03-01 Blossom Estates
135-330-035 $115.02
Larry F. & Marianne J. Austin (TRS)
1406 S. Pinnacle St
Visalia, CA 93292-5061
030135 03-01 Blossom Estates
135-330-036 $115.02
Zara Barrera
498 Prospect Ave
Exeter, CA 93221
030136 03-01 Blossom Estates
135-330-037 $115.02
Terry D. Isheim
1250 N Elberta Rd, Apt B
Exeter, CA 93221-9676
030137 03-01 Blossom Estates
TOTAL 37
LOTS $4,255.74
NOTE: Descriptions of the parcels being assessed in this landscaping and lighting assessment district are contained in the County of Tulare Assessment Roll, which is incorporated in this Report by reference.

E - 1

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 05-01
SUBDIVISION 03-01, BLOSSOM ESTATES
FISCAL YEAR 2025-2026

EXHIBIT E

DIAGRAM SHOWING ALL PARCELS OF

REAL PROPERTY WITHIN THE ASSESSMENT DISTRICT

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 05-02
SUBDIVISION 04-02, COUNTRY VIEW ESTATES NO. 3
FISCAL YEAR 2025-2026
Martin Querin, City Engineer for the City of Exeter, Tulare County, California, and Engineer of Work for Landscaping and Lighting Assessment District No. 05-02, makes this report, as directed by the City Council, pursuant to the Streets and Highways Code (Landscaping and Lighting Act of 1972).

The improvements which are the subject of this report are briefly described as follows:
• Maintenance of turf areas, shrubs, trees, irrigation systems, and walls.

This report consists of five exhibits, as follows:

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 05-02
SUBDIVISION 04-02, COUNTRY VIEW ESTATES NO. 3
FISCAL YEAR 2025-2026

EXHIBIT A

RECORDING HISTORY
FIRST RECORDING July 26, 2005
Subdivision included:
04-02 COUNTRY VIEW ESTATES NO. 3
SECOND RECORDING July 11, 2006
Subdivision included:
04-02 COUNTRY VIEW ESTATES NO. 3
THIRD RECORDING July 10, 2007
Subdivision included:
04-02 COUNTRY VIEW ESTATES NO. 3
FOURTH RECORDING July 8, 2008
Subdivision included:
04-02 COUNTRY VIEW ESTATES NO. 3
FIFTH RECORDING July 14, 2009
Subdivision included:
04-02 COUNTRY VIEW ESTATES NO. 3
SIXTH RECORDING July 13, 2010
Subdivision included:
04-02 COUNTRY VIEW ESTATES NO. 3
SEVENTH RECORDING July 12, 2011
Subdivision included:
04-02 COUNTRY VIEW ESTATES NO. 3
EIGHTH RECORDING July 10, 2012
Subdivision included:
04-02 COUNTRY VIEW ESTATES NO. 3
NINTH RECORDING July 9, 2013
Subdivision included:
04-02 COUNTRY VIEW ESTATES NO. 3
TENTH RECORDING July 22, 2014
Subdivision included:
04-02 COUNTRY VIEW ESTATES NO. 3
A - 2
ELEVENTH RECORDING July 28, 2015
Subdivision included:
04-02 COUNTRY VIEW ESTATES NO. 3
TWELFTH RECORDING July 26, 2016
Subdivision included:
04-02 COUNTRY VIEW ESTATES NO. 3
THIRTEENTH RECORDING July 11, 2017
Subdivision included:
04-02 COUNTRY VIEW ESTATES NO. 3
FOURTEENTH RECORDING June 28, 2019
Subdivision included:
04-02 COUNTRY VIEW ESTATES NO. 3
FIFTEENTH RECORDING July 2, 2020
Subdivision included:
04-02 COUNTRY VIEW ESTATES NO. 3
SIXTEENTH RECORDING August 5, 2021
Subdivision included:
04-02 COUNTRY VIEW ESTATES NO. 3
SEVENTEENTH RECORDING August 9, 2022
Subdivision included:
04-02 COUNTRY VIEW ESTATES NO. 3
EIGHTEENTH RECORDING August 9, 2023
Subdivision included:
04-02 COUNTRY VIEW ESTATES NO. 3
TWENTIETH RECORDING August 9, 2024
Subdivision included:
04-02 COUNTRY VIEW ESTATES NO. 3
TWENTY FIRST RECORDING August 8, 2025
Subdivision included:
04-02 COUNTRY VIEW ESTATES NO. 3
B - 1

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 05-02
SUBDIVISION 04-02, COUNTRY VIEW ESTATES NO. 3
FISCAL YEAR 2025-2026

EXHIBIT B

RECAPITALIZATION OF ASSESSMENTS
ACTUAL COST 2024-2025

1. MAINTENANCE COSTS
A. Contractor $2,460.00
B. Water 0.00
C. Electricity 41.93
D. Irrigation 0.00
E. Tree Trimming 0.00
$2,501.93

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 05-02
SUBDIVISION 04-02, COUNTRY VIEW ESTATES NO. 3
FISCAL YEAR 2025-2026

EXHIBIT C

ESTIMATED ASSESSMENTS

1. MAINTENANCE COSTS
A. Contractor $2,533.80
B. Water 0.00
C. Electricity 100.00
D. Irrigation 0.00
E. Tree Trimming 0.00
$2,633.80

3. PRIOR YEAR ADJUSTMENT – DEFICIT $15,100.77
(See Exhibit B)

4. PROJECTED ASSESSMENT DISTRICT BALANCE $18,214.57

5. PROJECTED ASSESSMENT 2025-2026 $(1,023.05)
The assessment of $204.61 is an increase of 3% from
2024-2025 assessment ($198.66) per formation limits.

6. PROJECTED DEFICIT $17,191.52
Each of the five (5) equivalent units will be assessed $204.61.

D - 1

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 05-02
SUBDIVISION 04-02, COUNTRY VIEW ESTATES NO. 3
FISCAL YEAR 2025-2026

EXHIBIT D

ASSESSMENT ROLL
AP
NUMBER
$

AMOUNT NAME

ASSESSMENT
NUMBER
SUBDIV.

NUMBER
SUBDIV.

DESCRIPTION
135-300-048 $204.61
Daniel Paul & Renee Marie Saeger
710 Olivewood Dr
Exeter, CA 93221-2083
040202 04-02 Country View Estates
No. 3
135-300-049 $204.61 Hermenejildo Jr. & Sandra M. Villalpando 630 Joyner Ave
Exeter, CA 93221-2017
040203 04-02 Country View Estates
No. 3
135-300-050 $204.61
Central Valley Infill Develop LLC
814 N Roosevelt Ave
Fresno, CA 93728-3233
040204 04-02 Country View Estates
No. 3
135-300-051 $204.61
Yesica & Toroteldo Silva
14220 Ave 336
Visalia, CA 93292-9553
040205 04-02 Country View Estates
No. 3
135-300-052 $204.61
Robert B. III & Alana Montgomery
883 Joyner Ave
Exeter, CA 93221-2018
040201 04-02 Country View Estates
No. 3
TOTAL 5 LOTS $1,023.50
NOTE: Descriptions of the parcels being assessed in this landscaping and lighting assessment district are contained in the County of Tulare Assessment Roll, which is incorporated in this Report by reference.

E - 1

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 05-02
SUBDIVISION 04-02, COUNTRY VIEW ESTATES NO. 3
FISCAL YEAR 2025-2026

EXHIBIT E

DIAGRAM SHOWING ALL PARCELS OF

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 06-01
SUBDIVISION 04-01, ROCKY HILL HACIENDAS
FISCAL YEAR 2025-2026
Martin Querin, City Engineer for the City of Exeter, Tulare County, California, and Engineer of Work for Landscaping and Lighting Assessment District No. 06-01, makes this report, as directed by the City Council, pursuant to the Streets and Highways Code (Landscaping and Lighting Act of 1972).

The improvements which are the subject of this report are briefly described as follows:
• Maintenance of turf areas, shrubs, trees, irrigation systems, and walls.

This report consists of five exhibits, as follows:

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 06-01
SUBDIVISION 04-01, ROCKY HILL HACIENDAS
FISCAL YEAR 2025-2026

EXHIBIT A

RECORDING HISTORY
FIRST RECORDING July 25, 2006
Subdivision included:
04-01 ROCKY HILL HACIENDAS
SECOND RECORDING July 10, 2007
Subdivision included:
04-01 ROCKY HILL HACIENDAS
THIRD RECORDING July 8, 2008
Subdivision included:
04-01 ROCKY HILL HACIENDAS
FOURTH RECORDING July 14, 2009
Subdivision included:
04-01 ROCKY HILL HACIENDAS
FIFTH RECORDING July 13, 2010
Subdivision included:
04-01 ROCKY HILL HACIENDAS
SIXTH RECORDING July 12, 2011
Subdivision included:
04-01 ROCKY HILL HACIENDAS
SEVENTH RECORDING July 10, 2012
Subdivision included:
04-01 ROCKY HILL HACIENDAS
EIGHTH RECORDING July 9, 2013
Subdivision included:
04-01 ROCKY HILL HACIENDAS
NINTH RECORDING July 22, 2014
Subdivision included:
04-01 ROCKY HILL HACIENDAS
TENTH RECORDING July 28, 2015
Subdivision included:
04-01 ROCKY HILL HACIENDAS
A - 2
ELEVENTH RECORDING July 26, 2016
Subdivision included:
04-01 ROCKY HILL HACIENDAS
TWELVETH RECORDING July 11, 2017
Subdivision included:
04-01 ROCKY HILL HACIENDAS
THIRTEENTH RECORDING June 28, 2019
Subdivision included:
04-01 ROCKY HILL HACIENDAS
FOURTEENTH RECORDING July 2, 2020
Subdivision included:
04-01 ROCKY HILL HACIENDAS
FIFTEENTH RECORDING August 5, 2021
Subdivision included:
04-01 ROCKY HILL HACIENDAS
FIFTEENTH RECORDING August 9, 2022
Subdivision included:
04-01 ROCKY HILL HACIENDAS
SIXTEENTH RECORDING August 9, 2023
Subdivision included:
04-01 ROCKY HILL HACIENDAS
SEVENTEENTH RECORDING August 9, 2024
Subdivision included:
04-01 ROCKY HILL HACIENDAS
EIGHTEENTH RECORDING August 8, 2025
Subdivision included:
04-01 ROCKY HILL HACIENDAS
B - 1

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 06-01
SUBDIVISION 04-01, ROCKY HILL HACIENDAS
FISCAL YEAR 2025-2026

EXHIBIT B

RECAPITALIZATION OF ASSESSMENTS
ACTUAL COST 2023-2024

1. MAINTENANCE COSTS
A. Contractor $924.00
B. Water 2,058.78
C. Electricity 95.65
D. Irrigation 0.00
E. Tree Trimming 0.00
$3,078.43

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 06-01
SUBDIVISION 04-01, ROCKY HILL HACIENDAS
FISCAL YEAR 2025-2026

EXHIBIT C

ESTIMATED ASSESSMENTS

1. MAINTENANCE COSTS
A. Contractor $951.72
B. Water 2,058.78
C. Electricity 95.65
D. Irrigation 0.00
E. Tree Trimming 0.00
$3,106.15

3. PRIOR YEAR ADJUSTMENT – DEFICIT $16,107.68
(See Exhibit B)

4. PROJECTED ASSESSMENT DISTRICT BALANCE $19,748.83

5. PROJECTED ASSESSMENT 2025-2026 $(3,042.00)
The assessment of $234.00 is an increase of 3% from
2024-2025 assessment ($227.18) per formation limits.

6. PROJECTED DEFICIT $16,701.83
Each of the thirteen (13) equivalent units will be assessed $234.00.

D - 1

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 06-01
SUBDIVISION 04-01, ROCKY HILL HACIENDAS
FISCAL YEAR 2025-2026

EXHIBIT D

ASSESSMENT ROLL
AP
NUMBER
$

AMOUNT NAME

ASSESSMENT
NUMBER
SUBDIV.

NUMBER
SUBDIV.

DESCRIPTION
138-150-072 $234.00
Ralph M & Maria Hortencia Diaz
107 Sequoia Ct
Exeter, CA 93221
040101 04-01 Rocky Hill Haciendas
138-150-073 $234.00
Ralph M & Maria Hortencia
PO Box 825
Exeter, CA 93221-0825
040102 04-01 Rocky Hill Haciendas
138-150-074 $234.00
CRD Construction Co Inc
1648 W Tulare Ave
Tulare, CA 93274-3426
040103 04-01 Rocky Hill Haciendas
138-150-075 $234.00
CRD Construction Co Inc
1648 W Tulare Ave
Tulare, CA 93274-3426
404104 04-01 Rocky Hill Haciendas
138-150-076 $234.00
CRD Construction Co Inc
1648 W Tulare Ave
Tulare, CA 93274-3426
404105 04-01 Rocky Hill Haciendas
138-150-077 $234.00
CRD Construction Co Inc
1648 W Tulare Ave
Tulare, CA 93274-3426
404106 04-01 Rocky Hill Haciendas
138-150-078 $234.00
Felicia Gist
126 W Sequoia Ct
Exeter, CA 93221-1137
404107 04-01 Rocky Hill Haciendas
138-150-079 $234.00
CRD Construction Co Inc
1648 W Tulare Ave
Tulare, CA 93274-3426
404108 04-01 Rocky Hill Haciendas
138-150-080 $234.00
Christopher & Elizabeth Ruiz
106 W Sequoia Ct
Exeter, CA 93221
404109 04-01 Rocky Hill Haciendas
138-150-081 $234.00
CRD Construction Co Inc
1648 W Tulare Ave
Tulare, CA 93274-3426
404110 04-01 Rocky Hill Haciendas
138-150-082 $234.00
Andrea & Orrin Kroon
113 W King Ct
Exeter, CA 93221
404111 04-01 Rocky Hill Haciendas
138-150-083 $234.00
Trevor Lewis
115 W King St
Exeter, CA 93221-1126
404112 04-01 Rocky Hill Haciendas
138-150-084 $234.00
Sandra Mari Gutierrez
117 W King Ct
Exeter, CA 93221
404113 04-01 Rocky Hill Haciendas
TOTAL 13
LOTS $3,042.00
NOTE: Descriptions of the parcels being assessed in this landscaping and lighting assessment district are contained in the County of Tulare Assessment Roll, which is incorporated in this Report by reference.

E - 1

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 06-01
SUBDIVISION 04-01, ROCKY HILL HACIENDAS
FISCAL YEAR 2025-2026

EXHIBIT C

ESTIMATED ASSESSMENTS
NOTE: The lines and dimensions of the parcels being assessed in this landscaping and lighting assessment district are shown on County of Tulare Assessor’s Maps 135-31 and 135-32, which are incorporated in this Report by reference.

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 08-01
SUBDIVISION 05-01, EXETER GOLF ESTATES
FISCAL YEAR 2024-2025
Martin Querin, City Engineer for the City of Exeter, Tulare County, California, and Engineer of Work for Landscaping and Lighting Assessment District No. 08-01, makes this report, as directed by the City Council, pursuant to the Streets and Highways Code (Landscaping and Lighting Act of 1972).

The improvements which are the subject of this report are briefly described as follows:
• Maintenance of turf areas, shrubs, trees, irrigation systems, and walls.

This report consists of five exhibits, as follows:

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 08-01
SUBDIVISION 05-01, EXETER GOLF ESTATES
FISCAL YEAR 2025-2026

EXHIBIT A

RECORDING HISTORY
FIRST RECORDING July 8, 2008
Subdivision included:
05-01 EXETER GOLF ESTATES
SECOND RECORDING July 14, 2009
Subdivision included:
05-01 EXETER GOLF ESTATES
THIRD RECORDING July 13, 2010
Subdivision included:
05-01 EXETER GOLF ESTATES
FOURTH RECORDING July 12, 2011
Subdivision included:
05-01 EXETER GOLF ESTATES
FIFTH RECORDING July 10, 2012
Subdivision included:
05-01 EXETER GOLF ESTATES
SIXTH RECORDING July 9, 2013
Subdivision included:
05-01 EXETER GOLF ESTATES
SEVENTH RECORDING July 22, 2014
Subdivision included:
05-01 EXETER GOLF ESTATES
EIGHTH RECORDING July 28, 2015
Subdivision included:
05-01 EXETER GOLF ESTATES
NINTH RECORDING July 26, 2016
Subdivision included:
05-01 EXETER GOLF ESTATES
TENTH RECORDING July 11, 2017
Subdivision included:
05-01 EXETER GOLF ESTATES
A - 2
ELEVENTH RECORDING June 28, 2019
Subdivision included:
05-01 EXETER GOLF ESTATES
TWELFTH RECORDING July 2, 2020
Subdivision included:
05-01 EXETER GOLF ESTATES
THIRTEENTH RECORDING August 5, 2021
Subdivision included:
05-01 EXETER GOLF ESTATES
FOURTEENTH RECORDING August 9, 2022
Subdivision included:
05-01 EXETER GOLF ESTATES
FIFTEENTH RECORDING August 9, 2023
Subdivision included:
05-01 EXETER GOLF ESTATES
SIXTEENTH RECORDING August 9, 2024
Subdivision included:
05-01 EXETER GOLF ESTATES
SEVENTEENTH RECORDING August 8, 2025
Subdivision included:
05-01 EXETER GOLF ESTATES
B - 1

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 08-01
SUBDIVISION 05-01, EXETER GOLF ESTATES
FISCAL YEAR 2025-2026

EXHIBIT B

RECAPITALIZATION OF ASSESSMENTS
ACTUAL COST 2023-2024

1. MAINTENANCE COSTS
A. Contractor $3,264.00
B. Water 2,716.22
C. Electricity 83.89
E. Irrigation 0.00
D. Tree Trimming 0.00
$6,064.11

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 08-01
SUBDIVISION 05-01, EXETER GOLF ESTATES
FISCAL YEAR 2025-2026

EXHIBIT C

ESTIMATED ASSESSMENTS

1. MAINTENANCE COSTS
A. Contractor $3,361.92
B. Water 1,600.00
C. Electricity 300.00
E. Irrigation 0.00
D. Tree Trimming 0.00
$5,261.92

3. PRIOR YEAR ADJUSTMENT - SURPLUS $2,002.40
(See Exhibit B)

4. PROJECTED ASSESSMENT DISTRICT BALANCE $3,789.52

5. PROJECTED ASSESSMENT 2025-2026 $(4,511.40)
The assessment of $451.14 is an increase of 3% from the 2024-2025 assessment (438.00) per formation limits.

6. PROJECTED SURPLUS $(721.88)
Each of the ten (10) equivalent units will be assessed $451.14.

D - 1

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 08-01
SUBDIVISION 05-01, EXETER GOLF ESTATES
FISCAL YEAR 2025-2026

EXHIBIT D

ASSESSMENT ROLL
AP
NUMBER
$

AMOUNT NAME

ASSESSMENT
NUMBER
SUBDIV.

NUMBER
SUBDIV.

DESCRIPTION
135-030-030 $451.14
Little Lane Development LLC
c/o Cathy Tantau
PO Box 705
Exeter, CA 93221-0705
050101 05-01 Exeter Golf Estates
135-030-031 $451.14
Merrilyn A. Brady (TR)(SURV TR)
618 Little Lane Dr
Exeter, CA 93221
050102 05-01 Exeter Golf Estates
135-030-032 $451.14
Ray & Merlene R Beery (TRS) (B TR)
PO Box 195
Exeter, CA 93221-0195
050103 05-01 Exeter Golf Estates
135-030-033 $451.14
Donald E. & Marguerite A. Townsend
594 Little Lane
Exeter, CA 93221-1032
050104 05-01 Exeter Golf Estates
135-030-034 $451.14
Mary Therese Giumarra (TR)
582 Little Lane Dr
Exeter, CA 93221-1032
050105 05-01 Exeter Golf Estates
135-030-035 $451.14
Andrew F Good
570 Little Ln
Exeter, CA 93221-1032
050106 05-01 Exeter Golf Estates
135-030-036 $451.14
Little Lane Development LLC
c/o Cathy Tantau
PO Box 705
Exeter, CA 93221-0705
050107 05-01 Exeter Golf Estates
135-030-037 $451.14
Little Lane Development LLC
c/o Cathy Tantau
PO Box 705
Exeter, CA 93221-0705
050108 05-01 Exeter Golf Estates
135-030-038 $451.14
Vicki Lynn Dugan (TR) (LIV TR)
534 Little Lane
Exeter, CA 93221
050108 05-01 Exeter Golf Estates
135-030-039 $451.14
Little Lane Development LLC
c/o Cathy Tantau
PO Box 705
Exeter, CA 93221-0705
050110 05-01 Exeter Golf Estates
TOTAL 10
LOTS $4,511.40
NOTE: Descriptions of the parcels being assessed in this landscaping and lighting assessment district are contained in the County of Tulare Assessment Roll, which is incorporated in this Report by reference.

E - 1

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 08-01
SUBDIVISION 05-01, EXETER GOLF ESTATES
FISCAL YEAR 2025-2026

EXHIBIT E

DIAGRAM SHOWING ALL PARCELS OF

REAL PROPERTY WITHIN THE ASSESSMENT DISTRICT
SUBDIVISION 05-01
NOTE: The lines and dimensions of the parcels being assessed in this landscaping and lighting assessment district are shown on County of Tulare Assessor’s Maps 135-31 and 135-32, which are incorporated in this Report by reference.

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 23-01
SUBDIVISION 23-01, YOKOHL LANDING
FISCAL YEAR 2025-2026
Martin Querin, City Engineer for the City of Exeter, Tulare County, California, and Engineer of Work for Landscaping and Lighting Assessment District No. 23-01, makes this report, as directed by the City Council, pursuant to the Streets and Highways Code (Landscaping and Lighting Act of 1972).

The improvements which are the subject of this report are briefly described as follows:
• Maintenance of turf areas, shrubs, trees, irrigation systems, and walls.

This report consists of five exhibits, as follows:

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 23-01
SUBDIVISION 23-01, YOKOHL LANDING
FISCAL YEAR 2025-2026

EXHIBIT A

RECORDING HISTORY
FIRST RECORDING January 10, 2023
Subdivision included:
23-01 YOKOHL LANDING
SECOND RECORDING August 9, 2024
Subdivision included:
23-01 YOKOHL LANDING
B - 1

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 23-01
SUBDIVISION 23-01, YOKOHL LANDING
FISCAL YEAR 2025-2026

EXHIBIT B

RECAPITALIZATION OF ASSESSMENTS
ACTUAL COST 2024-2025

1. MAINTENANCE COSTS
A. Contractor $0.00
B. Water 0.00
C. Electricity 0.00
E. Irrigation 0.00
D. Tree Trimming 0.00
$0.00

2. INCIDENTAL COSTS
A. Parks and Recreation (Contracting and Supervision) $0.00 B. City Clerk (Budgeting, Accounting, Annual Resolutions) 0.00 C. Engineering (Annual Report) 0.00
D. City Administrator's Report 0.00
E. County Administration Expense 0.00
$0.00
TOTAL COST $0.00
TOTAL ASSESSMENT RECEIVED 2024-2025 $(0.00)
PRIOR YEAR (2023-2024) ADJUSTMENT $0.00
ADJUSTMENT TO 2024-2025 (SURPLUS TO BE CARRIED FORWARD) $(0.00) C - 1

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 23-01
SUBDIVISION 23-01, YOKOHL LANDING
FISCAL YEAR 2025-2026

EXHIBIT C

ESTIMATED ASSESSMENTS

1. MAINTENANCE COSTS
A. Contractor 2,500.00
B. Water 300.00
C. Electricity 350.00
E. Irrigation 50.00
D. Tree Trimming 500.00
$3,700.00

3. PRIOR YEAR ADJUSTMENT $0.00
(See Exhibit B)

4. PROJECTED ASSESSMENT DISTRICT BALANCE $4,230.00

5. PROJECTED ASSESSMENT 2025-2026 $(8,349.00)
The assessment of $8,349 ($253.00 times thirty-three
proposed equivalent units) was the proposed starting
assessment for this new district.

6. PROJECTED SURPLUS ($4,119.00)
D - 1

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 23-01
SUBDIVISION 23-01, YOKOHL LANDING
FISCAL YEAR 2025-2026

EXHIBIT D

ASSESSMENT ROLL
AP
NUMBER
$

AMOUNT NAME

ASSESSMENT
NUMBER
SUBDIV.

NUMBER
SUBDIV.

DESCRIPTION
138-200-019 $253.00
Smee Homes
444 North Prospect Street, Suite A
Porterville, CA 93257
23-0101 23-01 Yokohl Landing
138-200-020 $253.00
Smee Homes
444 North Prospect Street, Suite A
Porterville, CA 93257
23-0102 23-01 Yokohl Landing
138-200-021 $253.00
Smee Homes
444 North Prospect Street, Suite A
Porterville, CA 93257
23-0103 23-01 Yokohl Landing
138-200-022 $253.00
Smee Homes
444 North Prospect Street, Suite A
Porterville, CA 93257
23-0104 23-01 Yokohl Landing
138-200-023 $253.00
Smee Homes
444 North Prospect Street, Suite A
Porterville, CA 93257
23-0105 23-01 Yokohl Landing
138-200-024 $253.00
Smee Homes
444 North Prospect Street, Suite A
Porterville, CA 93257
23-0106 23-01 Yokohl Landing
138-200-025 $253.00
Smee Homes
444 North Prospect Street, Suite A
Porterville, CA 93257
23-0107 23-01 Yokohl Landing
138-200-026 $253.00
Smee Homes
444 North Prospect Street, Suite A
Porterville, CA 93257
23-0108 23-01 Yokohl Landing
138-200-027 $253.00
Russell JR & Taylor Bryant
3711 E Cambridge Ct
Visalia, CA 93292-4419
23-0109 23-01 Yokohl Landing
138-200-028 $253.00
Smee Homes
444 North Prospect Street, Suite A
Porterville, CA 93257
23-0110 23-01 Yokohl Landing
138-200-029 $253.00
Smee Homes
444 North Prospect Street, Suite A
Porterville, CA 93257
23-0111 23-01 Yokohl Landing
138-200-030 $253.00
Smee Homes
444 North Prospect Street, Suite A
Porterville, CA 93257
23-0112 23-01 Yokohl Landing
138-200-031 $253.00
Smee Homes
444 North Prospect Street, Suite A
Porterville, CA 93257
23-0113 23-01 Yokohl Landing
138-200-032 $253.00
Smee Homes
444 North Prospect Street, Suite A
Porterville, CA 93257
23-0114 23-01 Yokohl Landing
138-200-033 $253.00
Smee Homes
444 North Prospect Street, Suite A
Porterville, CA 93257
23-0115 23-01 Yokohl Landing
138-200-034 $253.00
Smee Homes
444 North Prospect Street, Suite A
Porterville, CA 93257
23-0116 23-01 Yokohl Landing
138-200-035 $253.00
Smee Homes
444 North Prospect Street, Suite A
Porterville, CA 93257
23-0117 23-01 Yokohl Landing
D - 2
AP
NUMBER
$

AMOUNT NAME

ASSESSMENT
NUMBER
SUBDIV.

NUMBER
SUBDIV.

DESCRIPTION
138-200-036 $253.00
Smee Homes
444 North Prospect Street, Suite A
Porterville, CA 93257
23-0118 23-01 Yokohl Landing
138-200-037 $253.00
Smee Homes
444 North Prospect Street, Suite A
Porterville, CA 93257
23-0119 23-01 Yokohl Landing
138-200-038 $253.00
Smee Homes
444 North Prospect Street, Suite A
Porterville, CA 93257
23-0120 23-01 Yokohl Landing
138-200-039 $253.00
Smee Homes
444 North Prospect Street, Suite A
Porterville, CA 93257
23-0121 23-01 Yokohl Landing
138-200-040 $253.00
Smee Homes
444 North Prospect Street, Suite A
Porterville, CA 93257
23-0122 23-01 Yokohl Landing
138-200-041 $253.00
Smee Homes
444 North Prospect Street, Suite A
Porterville, CA 93257
23-0123 23-01 Yokohl Landing
138-200-042 $253.00
Smee Homes
444 North Prospect Street, Suite A
Porterville, CA 93257
23-0124 23-01 Yokohl Landing
138-200-043 $253.00
Smee Homes
444 North Prospect Street, Suite A
Porterville, CA 93257
23-0125 23-01 Yokohl Landing
138-200-044 $253.00
Smee Homes
444 North Prospect Street, Suite A
Porterville, CA 93257
23-0126 23-01 Yokohl Landing
138-200-045 $253.00
Smee Homes
444 North Prospect Street, Suite A
Porterville, CA 93257
23-0127 23-01 Yokohl Landing
138-200-046 $253.00
Smee Homes
444 North Prospect Street, Suite A
Porterville, CA 93257
23-0128 23-01 Yokohl Landing
138-200-047 $253.00
Smee Homes
444 North Prospect Street, Suite A
Porterville, CA 93257
23-0129 23-01 Yokohl Landing
138-200-048 $253.00
Smee Homes
444 North Prospect Street, Suite A
Porterville, CA 93257
23-0130 23-01 Yokohl Landing
138-200-049 $253.00
Smee Homes
444 North Prospect Street, Suite A
Porterville, CA 93257
23-0131 23-01 Yokohl Landing
138-200-050 $253.00
Smee Homes
444 North Prospect Street, Suite A
Porterville, CA 93257
23-0132 23-01 Yokohl Landing
138-200-051 $253.00
Smee Homes
444 North Prospect Street, Suite A
Porterville, CA 93257
23-0133 23-01 Yokohl Landing
TOTAL 33
LOTS $8.349.00
NOTE: Descriptions of the parcels being assessed in this landscaping and lighting assessment district are contained in the County of Tulare Assessment Roll, which is incorporated in this Report by reference.

E - 1

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 23-01
SUBDIVISION 23-01, YOKOHL LANDING
FISCAL YEAR 2025-2026

EXHIBIT E

DIAGRAM SHOWING ALL PARCELS OF

REAL PROPERTY WITHIN THE ASSESSMENT DISTRICT
SUBDIVISION 23-01
NOTE: The lines and dimensions of the parcels being assessed in this landscaping and lighting assessment district are shown on County of Tulare Assessor’s Map 138-20 which is incorporated in this Report by reference.

ENGINEER’S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 91-01A SUBDIVISION 91-01, COUNTRY VIEW ESTATES NO. 1
SUBDIVISION 91-02, COUNTRY VIEW ESTATES NO. 2
SUBDIVISION 93-02, AWBREY ESTATES
FISCAL YEAR 2025-2026
Martin Querin, City Engineer for the City of Exeter, Tulare County, California, and Engineer of Work for Landscaping and Lighting Assessment District No. 91-01, makes this report, as directed by the City Council, pursuant to the Streets and Highways Code (Landscaping and Lighting Act of 1972).

The improvements which are the subject of this report are briefly described as follows:
• Maintenance of turf areas, shrubs, trees, irrigation systems, and walls.

This report consists of five exhibits, as follows:

EXHIBIT A Recording History
EXHIBIT B Recapitalization of Assessments
EXHIBIT C Estimated Assessments
EXHIBIT D Assessment Roll
EXHIBIT E Diagram Showing All Parcels of Real Property Within the Assessment District
Respectfully submitted,
____________________________________
Martin Querin, City Engineer
A-1
ENGINEER’S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 91-01A SUBDIVISION 91-01, COUNTRY VIEW ESTATES NO. 1
SUBDIVISION 91-02, COUNTRY VIEW ESTATES NO. 2
SUBDIVISION 93-02, AWBREY ESTATES
FISCAL YEAR 2025-2026

EXHIBIT A

RECORDING HISTORY
INITIAL RECORDING April 24, 1990
Subdivision included:
91-01 COUNTRY VIEW ESTATES NO. 1
SECOND RECORDING September 24, 1991
Subdivision included:
91-02 COUNTRY VIEW ESTATES NO. 2
THIRD RECORDING July 28, 1992
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
FOURTH RECORDING July 27, 1993
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
FIFTH RECORDING November 23, 1993
Subdivision included:
93-02 AWBREY ESTATES
SIXTH RECORDING July 26, 1994
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
SEVENTH RECORDING July 25, 1995
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
EIGHTH RECORDING June 25, 1996
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
A-2
NINTH RECORDING August 27, 1996
Subdivision included:
95-02 WILDROSE ESTATES NO. 1
TENTH RECORDING June 24, 1997
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
ELEVENTH RECORDING June 23, 1998
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
TWELFTH RECORDING July 13, 1999
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
THIRTEENTH RECORDING July 11, 2000
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
FOURTEENTH RECORDING July 10, 2001
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
FIFTEENTH RECORDING July 9, 2002
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
SIXTEENTH RECORDING July 8, 2003
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
A-3
SEVENTEENTH RECORDING July 13, 2004
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
EIGHTEENTH RECORDING July 12, 2005
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
NINETEENTH RECORDING July 11, 2006
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
TWENTIETH RECORDING July 10, 2007
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
TWENTY-FIRST RECORDING July 8, 2008
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
TWENTY-SECOND RECORDING July 14, 2009
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
TWENTY-THIRD RECORDING July 13, 2010
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
A-4
TWENTY-FOURTH RECORDING July 12, 2011
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
TWENTY-FIFTH RECORDING July 10, 2012
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
TWENTY-SIXTH RECORDING July 9, 2013
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
TWENTY-SEVENTH RECORDING July 22, 2014
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
TWENTY-EIGHTH RECORDING July 28, 2015
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
TWENTY-NINTH RECORDING July 26, 2016
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
THIRTIETH RECORDING July 11, 2017
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
A-5
THIRTY-FIRST RECORDING June 28, 2019
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
THIRTY-SECOND RECORDING July 2, 2020
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
THIRTY-THIRD RECORDING August 5, 2021
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
THIRTY-FOURTH RECORDING August 9, 2022
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
THIRTY-FIFTH RECORDING August 9, 2023
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
THIRTY-SIXTH RECORDING August 9, 2024
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
THIRTY-SEVENTH RECORDING August 8, 2025
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
D-1
ENGINEER’S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 91-01A SUBDIVISION 91-01, COUNTRY VIEW ESTATES NO. 1
SUBDIVISION 91-02, COUNTRY VIEW ESTATES NO. 2
SUBDIVISION 93-02, AWBREY ESTATES
FISCAL YEAR 2025-2026

EXHIBIT B

RECAPITALIZATION OF ASSESSMENTS
ACTUAL COST 2024-2025

1. MAINTENANCE COSTS
A. Contractor $6,144.00
B. Water 2,386.01
C. Electricity 52.40
D. Irrigation 0.00
E. Tree Trimming 0.00
$8,582.41

2. INCIDENTAL COSTS
A. Parks and Recreation (Contracting and Supervision) $75.00 B. City Clerk (Budgeting, Accounting, Annual Resolutions) 75.00 C. Engineering (Annual Report) 225.00
D. City Administrator’s Report 75.00
E. County Administration Expense 80.00
$530.00
TOTAL COST: $9,112.41
TOTAL ASSESSMENT RECEIVED 2024-2025 $(8,053.76)
PRIOR YEAR (2023-2024) ADJUSTMENT (SURPLUS) $(6,520.29) ADJUSTMENT TO 2024-2025 (SURPLUS TO BE CARRIED FORWARD) $(5,461.64) D-2
ENGINEER’S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 91-01A SUBDIVISION 91-01, COUNTRY VIEW ESTATES NO. 1
SUBDIVISION 91-02, COUNTRY VIEW ESTATES NO. 2
SUBDIVISION 93-02, AWBREY ESTATES
FISCAL YEAR 2025-2026

EXHIBIT C

ESTIMATED ASSESSMENTS

1. MAINTENANCE COSTS
A. Contractor $6,328.32
B. Water 2,386.01
C. Electricity 100.00
D. Irrigation 0.00
E. Tree Trimming 0.00
$8,814.33

3. PRIOR YEAR ADJUSTMENT – (SURPLUS) $(5,461.64)
(See Exhibit B)

4. PROJECTED ASSESSMENT DISTRICT BALANCE $3,882.69

5. PROJECTED ASSESSMENTS 2025-2026 $(8,859.24)
The assessment of $170.37 is an increase of 10% from
2024-2025 base assessment ($154.88) per formation limits.

6. PROJECTED SURPLUS $(4,976.55)
Each of fifty-two (52) equivalent units will be assessed $170.37 D-3
ENGINEER’S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 91-01A SUBDIVISION 91-01, COUNTRY VIEW ESTATES NO. 1
SUBDIVISION 91-02, COUNTRY VIEW ESTATES NO. 2
SUBDIVISION 93-02, AWBREY ESTATES
FISCAL YEAR 2025-2026

EXHIBIT D

ASSESSMENT ROLL
AP
NUMBER
$

AMOUNT NAME

ASSESSMENT
NUMBER
SUBDIV.

NUMBER
SUBDIV.

DESCRIPTION
135-010-055 $170.37
Ronald L. & Karen E. Carter
480 Katelyn Ct
Exeter, CA 93221-2329
93-0205 93-02 Awbrey Estates
135-010-056 $170.37
Richard C., Jr., & Susan R. W.

Turner
460 Katelyn Ct
Exeter, CA 93221-2329
93-0204 93-02 Awbrey Estates
135-010-057 $170.37
Dennis Ray & Christina Kay
Thatcher
440 Katelyn Ct
Exeter, CA 93221-2329
93-0203 93-02 Awbrey Estates
135-010-058 $170.37
Michael Ward
420 Katelyn Ct
Exeter, CA 93221-2329
93-0202 93-02 Awbrey Estates
135-010-059 $170.37
Sandra Jo Myers
400 Katelyn Ct
Exeter, CA 93221-2329
93-0201 93-02 Awbrey Estates
135-010-060 $170.37
Carlos P. & Tami L. Deniz
401 Katelyn Ct
Exeter, CA 93221-2329
93-0210 93-02 Awbrey Estates
135-010-061 $170.37
Antonia Vega Andrade
421 Katelyn Ct
Exeter, CA 93221-2329
93-0209 93-02 Awbrey Estates
135-010-062 $170.37
Richard Spaunhurst
1850 W Marinette Ave Unit B
Exeter, CA 93221-9496
93-0208 93-02 Awbrey Estates
135-010-063 $170.37
April Michelle Sanchez
461 Katelyn Ct
Exeter, CA 93221-2329
93-0207 93-02 Awbrey Estates
135-010-064 $170.37
Lauranelle P. Thomas
PO Box 6254
Visalia, CA 93292-6254
93-0206 93-02 Awbrey Estates
135-300-001
$170.37
Timothy R. and Kimberly A.

Barringer
(TRS)
608 Quail Ct
Exeter, CA 93221-2069
91-0107 91-01 Country View ESt No. 1
135-300-002 $170.37
Maritza Alcantar Lopez
604 Quail Ct
Exeter, CA 93221-2069
91-0108 91-01 Country View ESt No. 1
D-4
AP
NUMBER
$

AMOUNT NAME

ASSESSMENT
NUMBER
SUBDIV.

NUMBER
SUBDIV.

DESCRIPTION
135-300-003 $170.37
Randy L. & Diana S. Kinder
600 Quail Ct
Exeter, CA 93221-2069
91-0109 91-01 Country View ESt No. 1
135-300-004 $170.37
Preston and Lisa Lemus
601 Quail Ct
Exeter, CA 93221-2071
91-0110 91-01 Country View ESt No. 1
135-300-005 $170.37
Ruth Jacqueline Maurer
605 Quail Ct
Exeter, CA 93221-2071
91-0111 91-01 Country View ESt No. 1
135-300-006 $170.37
Brenda Morales
309 Quail Ct
Exeter, CA 93221
91-0112 91-01 Country View ESt No. 1
135-300-007 $170.37
Raymond L., Jr., & Caren Capps
Strable
(TRS)
911 Olivewood Drive
Exeter, CA 93221-2090
91-0113 91-01 Country View ESt No. 1
135-300-008 $170.37
Johnny R. & Konda L. Carter
(TRS)(J&K C REV)
604 Pheasant Ct
Exeter, CA 93221-2073
91-0114 91-01 Country View ESt No. 1
135-300-009 $170.37
Emily Smith (TR) (ES 2014 Rev.

TR)
601 S. Pheasant Ct
Exeter, CA 93221-2075
91-0115 91-01 Country View ESt No. 1
135-300-010 $170.37
Emily Smith (TR) (ES 2014 Rev.

TR)
601 Pheasant Ct
Exeter, CA 93221-2075
91-0116 91-01 Country View ESt No. 1
135-300-011 $170.37
Robert Alfred & Patricia L. Blattler
(TR)
605 Pheasant Ct
Exeter, CA 93221-2075
91-0117 91-01 Country View ESt No. 1
135-300-012 $170.37
Gerald G. & Kathy D. Hawkins
(TRS)(REV LIV TR)
609 Pheasant Ct
Exeter, CA 93221-2075
91-0118 91-01 Country View ESt No. 1
135-300-014 $170.37
Jonathan & Lisa Parkin
612 S. Quail Ct
Exeter, CA 93221
91-0106 91-01 Country View ESt No. 1
135-300-015 $170.37
Tommy & Crystal Blackmon
616 Quail Ct
Exeter, CA 93221-2070
91-0105 91-01 Country View ESt No. 1
135-300-016 $170.37
Lancelot & Jessica Kirk
620 Quail Ct
Exeter, CA 93221-2070
91-0104 91-01 Country View ESt No. 1
135-300-017 $170.37
Duane S. & Elizabeth Beshwate
621 Quail Ct
Exeter, CA 93221-2072
91-0103 91-01 Country View ESt No. 1
135-300-018 $170.37
Luis & Mercedes A. Flores
617 Quail Ct
Exeter, CA 93221-2072
91-0102 91-01 Country View ESt No. 1
D-5
AP
NUMBER
$

AMOUNT NAME

ASSESSMENT
NUMBER
SUBDIV.

NUMBER
SUBDIV.

DESCRIPTION
135-300-019 $170.37
James M. & Nancy G. Butler
(TRS)(FAM TR)
613 Quail Ct
Exeter, CA 93221-2072
91-0101 91-01 Country View ESt No. 1
135-300-021 $170.37
James C & Patricia A Holly (TR)
608 Dove Ct
Exeter, CA 93221-2074
91-0201 91-02 Country View ESt No. 2
135-300-022 $170.37
Randell Hannah
604 Dove Ct
Exeter, CA 93221-2074
91-0202 91-02 Country View ESt No. 2
135-300-023 $170.37
Scott & Diane Nickell
600 Dove Ct
Exeter, CA 93221-2074
91-0203 91-02 Country View ESt No. 2
135-300-024 $170.37
Samuel & Christen Crookshanks
601 Dove Ct
Exeter, CA 93221-2079
91-0204 91-02 Country View ESt No. 2
135-300-025 $170.37
Gilbert Olea & Molly Ann Vidana
605 Dove Ct
Exeter, CA 93221-2079
91-0205 91-02 Country View ESt No. 2
135-300-026 $170.37
Trevor J. & Jennifer Holly
609 Dove Ct
Exeter, CA 93221-2079
91-0206 91-02 Country View ESt No. 2
135-300-027 $170.37
Michael James Sr. & Christy Sue
Clegg
608 S. Partridge Ct
Exeter, CA 93221-2081
91-0207 91-02 Country View ESt No. 2
135-300-028 $170.37
Robert E. and Lisa M. Mayo
604 Partridge Ct
Exeter, CA 93221-2081
91-0208 91-02 Country View ESt No. 2
135-300-029 $170.37
Zaelin & Zachary Stringham
600 Partridge Ct
Exeter, CA 93221-2081
91-0209 91-02 Country View ESt No. 2
135-300-030 $170.37
Edward E. Wood (Tr) (EEW & EAW

FAM REV TR)
601 Partridge Ct
Exeter CA 93221-2082
91-0210 91-02 Country View ESt No. 2
135-300-031 $170.37
Clintin Elliott
605 Partridge Ct
Exeter, CA 93221-2082
91-0211 91-02 Country View ESt No. 2
135-300-032 $170.37
Larry R. & Ceclia Espinoza
711 Olivewood Drive
Exeter, CA 93221-2084
91-0212 91-02 Country View ESt No. 2
135-300-033 $170.37
David J. & Deborah P. Engstrom
(TR)
613 Dove Ct
Exeter, CA 93221-2080
91-0213 91-02 Country View ESt No. 2
135-300-034 $170.37
Jolene R Robles
873 W Cedar St
Exeter, CA 93221-2080
91-0214 91-02 Country View ESt No. 2
135-300-035 $170.37
Diane & Kevin Sapien
621 Dove Ct
Exeter, CA 93221-1442
91-0215 91-02 Country View ESt No. 2
135-300-036 $170.37
Kimberly & Michael Early
324 Valley View Dr
Exeter, CA 93221-9797
91-0216 91-02 Country View ESt No. 2
D-6
AP
NUMBER
$

AMOUNT NAME

ASSESSMENT
NUMBER
SUBDIV.

NUMBER
SUBDIV.

DESCRIPTION
135-300-037 $170.37
Bret Meyers & Elizabeth Harmon
C/O Bret & Elizabeth Harmon
Exeter, CA 93221-2078
91-0217 91-02 Country View ESt No. 2
135-300-038 $170.37
Jeff D. & Sherri Wilson
612 Dove Ct
Exeter, CA 93221-2078
91-0218 91-02 Country View ESt No. 2
135-300-039 $170.37
Stephen H & Deborah E Johnson
613 Pheasant Ct
Exeter, CA 93221-2076
91-0219 91-02 Country View ESt No. 2
135-300-042 $170.37
Apolinar Jr & Whitney Gail
Marroquin
620 Pheasant Ct
Exeter, CA 93221-2077
91-0222 91-02 Country View ESt No. 2
135-300-043 $170.37
Todd & Donya Williams
616 Pheasant Ct
Exeter, CA 93221-2077
91-0223 91-02 Country View ESt No. 2
135-300-044 $170.37
James J. & Rebecca A. Pina (CO

TRS) (FAM TR)
612 Pheasant Ct
Exeter, CA 93221-2077
91-0224 91-02 Country View ESt No. 2
135-300-046 $170.37
Linda L. Walker
617 Pheasant Ct
Exeter, CA 93221-2076
91-0220 91-02 Country View ESt No. 2
135-300-047 $170.37
Brad & Shyla Smith (TRS)
621 Pheasant Ct
Exeter, CA 93221-2076
91-0221 91-02 Country View ESt No. 2
Total 52 Lots $8,859.24
NOTE: Descriptions of the parcels being assessed in this landscaping and lighting assessment district are contained in the County of Tulare Assessment Roll, which is incorporated in this Report by reference.

E - 1
ENGINEER’S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 91-01A SUBDIVISION 91-01, COUNTRY VIEW ESTATES NO. 1
SUBDIVISION 91-02, COUNTRY VIEW ESTATES NO. 2
SUBDIVISION 93-02, AWBREY ESTATES
FISCAL YEAR 2025-2026

EXHIBIT E

DIAGRAM SHOWING ALL PARCELS OF

POWELL AVENUE
E - 2
ENGINEER’S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 91-01A SUBDIVISION 91-01, COUNTRY VIEW ESTATES NO. 1
SUBDIVISION 91-02, COUNTRY VIEW ESTATES NO. 2
SUBDIVISION 93-02, AWBREY ESTATES
FISCAL YEAR 2025-2026

EXHIBIT E

DIAGRAM SHOWING ALL PARCELS OF

REAL PROPERTY WITHIN THE ASSESSMENT DISTRICT
SUBDIVISION 91-02, COUNTRY VIEW ESTATES NO. 2
NOTE: The lines and dimensions of the parcels being assessed in this landscaping and lighting assessment district are shown on County of Tulare Assessor’s Map 135-30, which is incorporated in this Report by reference.

POWELL AVENUE
E - 3
ENGINEER’S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 91-01A SUBDIVISION 91-01, COUNTRY VIEW ESTATES NO. 1
SUBDIVISION 91-02, COUNTRY VIEW ESTATES NO. 2
SUBDIVISION 93-02, AWBREY ESTATES
FISCAL YEAR 2025-2026

EXHIBIT E

DIAGRAM SHOWING ALL PARCELS OF

REAL PROPERTY WITHIN THE ASSESSMENT DISTRICT
SUBDIVISION 93-02, AWBREY ESTATES
NOTE: The lines and dimensions of the parcels being assessed in this landscaping and lighting assessment district are shown on County of Tulare Assessor’s Map 135-01, which is incorporated in this Report by reference.

ENGINEER’S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 91-01B SUBDIVISION 95-02, WILDROSE ESTATES NO. 1
FISCAL YEAR 2025-2026
Martin Querin, City Engineer for the City of Exeter, Tulare County, California, and Engineer of Work for Landscaping and Lighting Assessment District No. 91-01B, makes this report, as directed by the City Council, pursuant to the Streets and Highways Code (Landscaping and Lighting Act of 1972).

The improvements which are the subject of this report are briefly described as follows:
• Maintenance of turf areas, shrubs, trees, irrigation systems, and walls.

This report consists of five exhibits, as follows:

EXHIBIT A Recording History
EXHIBIT B Recapitalization of Assessments
EXHIBIT C Estimated Assessments
EXHIBIT D Assessment Roll
EXHIBIT E Diagram Showing All Parcels of Real Property Within the Assessment District
Respectfully submitted,
____________________________________
Martin Querin, City Engineer
A-1
ENGINEER’S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 91-01B SUBDIVISION 95-02, WILDROSE ESTATES NO. 1
FISCAL YEAR 2025-2026

EXHIBIT A

RECORDING HISTORY
INITIAL RECORDING April 24, 1990
Subdivision included:
91-01 COUNTRY VIEW ESTATES NO. 1
SECOND RECORDING September 24, 1991
Subdivision included:
91-02 COUNTRY VIEW ESTATES NO. 2
THIRD RECORDING July 28, 1992
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
FOURTH RECORDING July 27, 1993
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
FIFTH RECORDING November 23, 1993
Subdivision included:
93-02 AWBREY ESTATES
SIXTH RECORDING July 26, 1994
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
SEVENTH RECORDING July 25, 1995
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
EIGHTH RECORDING June 25, 1996
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
A-2
NINTH RECORDING August 27, 1996
Subdivision included:
95-02 WILDROSE ESTATES NO. 1
TENTH RECORDING June 24, 1997
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
ELEVENTH RECORDING June 23, 1998
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
TWELFTH RECORDING July 13, 1999
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
THIRTEENTH RECORDING July 11, 2000
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
FOURTEENTH RECORDING July 10, 2001
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
FIFTEENTH RECORDING July 9, 2002
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
SIXTEENTH RECORDING July 8, 2003
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
A-3
SEVENTEENTH RECORDING July 13, 2004
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
EIGHTEENTH RECORDING July 12, 2005
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
NINETEENTH RECORDING July 11, 2006
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
TWENTIETH RECORDING July 10, 2007
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
TWENTY-FIRST RECORDING July 8, 2008
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
TWENTY-SECOND RECORDING July 14, 2009
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
TWENTY-THIRD RECORDING July 13, 2010
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
A-4
TWENTY-FOURTH RECORDING July 12, 2011
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
TWENTY-FIFTH RECORDING July 10, 2012
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
TWENTY-SIXTH RECORDING July 9, 2013
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
TWENTY-SEVENTH RECORDING July 22, 2014
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
TWENTY-EIGHTH RECORDING July 28, 2015
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
TWENTY-NINTH RECORDING July 26, 2016
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
THIRTIETH RECORDING July 11, 2017
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
A-5
THIRTY-FIRST RECORDING June 28, 2019
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
THIRTY-SECOND RECORDING July 2, 2020
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
THIRTY-THIRD RECORDING August 5, 2021
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
THIRTY-FOURTH RECORDING August 9, 2022
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
THIRTY-FIFTH RECORDING August 9, 2023
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
THIRTY-SEVENTH RECORDING August 9, 2024
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
THIRTY-EIGHTH RECORDING August 8, 2025
Subdivisions included:
91-01 COUNTRY VIEW ESTATES NO. 1
91-02 COUNTRY VIEW ESTATES NO. 2
93-02 AWBREY ESTATES
95-02 WILDROSE ESTATES NO. 1
B - 1
ENGINEER’S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 91-01B SUBDIVISION 95-02, WILDROSE ESTATES NO. 1
FISCAL YEAR 2025-2026

EXHIBIT B

RECAPITALIZATION OF ASSESSMENTS
ACTUAL COST 2024-2025

1. MAINTENANCE COSTS
A. Contractor $951.72
B. Water 1,744.17
C. Electricity 100.00
D. Irrigation 0.00
E. Tree Trimming 0.00
$2,795.89

2. INCIDENTAL COSTS
A. Parks and Recreation (Contracting and Supervision) $75.00 B. City Clerk (Budgeting, Accounting, Annual Resolutions) 75.00 C. Engineering (Annual Report) 225.00
D. City Administrator’s Report 75.00
E. County Administration Expense 80.00
$530.00
TOTAL COST: $3,325.89
TOTAL ASSESSMENT RECEIVED 2024-2025 $(2,345.20)
PRIOR YEAR (2023-2024) ADJUSTMENT (DEFICIT) $23,375.70
ADJUSTMENT TO 2024-2025 (DEFICIT TO BE CARRIED FORWARD) $24,319.61 D-1
ENGINEER’S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 91-01B SUBDIVISION 95-02, WILDROSE ESTATES NO. 1
FISCAL YEAR 2025-2026

EXHIBIT C

ESTIMATED ASSESSMENTS

1. MAINTENANCE COSTS
A. Contractor $924.00
B. Water 1,744.17
C. Electricity 100.00
D. Irrigation 0.00
E. Tree Trimming 0.00
$2,795.89

3. PRIOR YEAR ADJUSTMENT – (DEFICIT) $24,319.61
(See Exhibit B)

4. PROJECTED ASSESSMENT DISTRICT BALANCE $27,645.50

5. PROJECTED ASSESSMENTS 2025-2026 $(2,345.20)
The assessment of $53.30 is no change from the 2024-2025 assessment ($53.30) since an Automatic Benefit
Assessment (ABA) has not been approved for this district.

6. PROJECTED DEFICIT $25,300.30
Each of forty-four (44) equivalent units will be assessed $53.30.

D-2
ENGINEER’S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 91-01B SUBDIVISION 95-02, WILDROSE ESTATES NO. 1
FISCAL YEAR 2025-2026

EXHIBIT D

ASSESSMENT ROLL
AP
NUMBER
$

AMOUNT NAME

ASSESSMENT
NUMBER
SUBDIV.

NUMBER
SUBDIV.

DESCRIPTION
133-200-001 $53.30
Wayne & Alice Bryant
1486 Vine St
Exeter, CA 93221
950201 95-02 Wildrose Estates No. 1
133-200-002 $53.30
Ramiro, Jr., & Amanda Higareda
1480 Vine St
Exeter, CA 93221-2372
950202 95-02 Wildrose Estates No. 1
133-200-003 $53.30
Paul Richard Meyer
1474 W. Vine St
Exeter, CA 93221-2372
950203 95-02 Wildrose Estates No. 1
133-200-004 $53.30
Justin Stewart
1468 Vine St
Exeter, CA 93221-2372
950204 95-02 Wildrose Estates No. 1
133-200-005 $53.30
Kenneth C. & Linda S. Wachter (TRS)
165 Old Line Ct
Exeter, CA 93221
950205 95-02 Wildrose Estates No. 1
133-200-006 $53.30
Jacob & Nicole Little
1456 Vine St
Exeter, CA 93221-2372
950206 95-02 Wildrose Estates No. 1
133-200-007 $53.30
Erik Gomez
1450 Vine St
Exeter, CA 93221-2372
950207 95-02 Wildrose Estates No. 1
133-200-008 $53.30
Sacramento M. Gutierrez
1451 Mary Ct
Exeter, CA 93221-2373
950208 95-02 Wildrose Estates No. 1
133-200-009 $53.30
Conrad Hastings
1457 Mary Ct
Exeter, CA 93221
950209 95-02 Wildrose Estates No. 1
133-200-010 $53.30
John A. Domingos
(TR)(SEP PROP TR)
237 Mitchell Avenue
Tulare, CA 93274-1393
950210 95-02 Wildrose Estates No. 1
133-200-011 $53.30
Salvador Munoz Garcia
1469 Mary Ct
Exeter, CA 93221-2373
950211 95-02 Wildrose Estates No. 1
133-200-012 $53.30
Luis S. & Veronica G. Berver
1475 Mary Ct
Exeter, CA 93221-2373
950212 95-02 Wildrose Estates No. 1
133-200-013 $53.30
Duval Espinoza
(CO TR)(ESP FAM TR)
279 E Pine St
Exeter, CA 93221-1749
950213 95-02 Wildrose Estates No. 1
D-3
AP
NUMBER
$

AMOUNT NAME

ASSESSMENT
NUMBER
SUBDIV.

NUMBER
SUBDIV.

DESCRIPTION
133-200-014 $53.30
Dustin Yardley
1482 Mary Ct
Exeter, CA 93221-2373
950214 95-02 Wildrose Estates No. 1
133-200-015 $53.30
Arcenio Ramirez
1476 Mary Ct
Exeter, CA 93221-2373
950215 95-02 Wildrose Estates No. 1
133-200-016 $53.30
Paula Lee Terrill
1470 Mary Ct
Exeter, CA 93221-2373
950216 95-02 Wildrose Estates No. 1
133-200-017 $53.30
Thanwa Hein
1464 Mary Ct
Exeter, CA 93221
950217 95-02 Wildrose Estates No. 1
133-200-018 $53.30
Rosalinda Torres
1458 Mary Ct
Exeter, CA 93221-2373
950218 95-02 Wildrose Estates No. 1
133-200-019 $53.30
Christopher James Lansang
1452 Mary Ct
Exeter, CA 93221-2373
950219 95-02 Wildrose Estates No. 1
133-200-020 $53.30
Jeromy A. Blackwell
1453 W. Willow St
Exeter, CA 93221-2368
950220 95-02 Wildrose Estates No. 1
133-200-021 $53.30
Antonio V. & Mary B. Vargas
211 E. Reese Avenue
Visalia, CA 93277-9170
950221 95-02 Wildrose Estates No. 1
133-200-022 $53.30
Aron Figueroa & Rosa Millan
1465 Willow St
Exeter, CA 93221-2368
950222 95-02 Wildrose Estates No. 1
133-200-023 $53.30
Bobby & Melinda Raylene Veleta
1471 W. Willow St
Exeter, CA 93221
950223 95-02 Wildrose Estates No. 1
133-200-024 $53.30
Gene A. & Sheri L. Echols
1477 Willow St
Exeter, CA 93221-2368
950224 95-02 Wildrose Estates No. 1
133-200-025 $53.30
Armando Cervantes
1483 Willow St
Exeter, CA 93221-2368
950225 95-02 Wildrose Estates No. 1
133-200-026 $53.30
Juana R. Espinoza
970 Orchard St
Exeter, CA 93221-1283
950226 95-02 Wildrose Estates No. 1
133-200-027 $53.30
Allan W. Stevens
1490 Willow St
Exeter, CA 93221-2367
950227 95-02 Wildrose Estates No. 1
133-200-028 $53.30
Roy M. Ashbrook
1484 Willow St
Exeter, CA 93221-2367
950228 95-02 Wildrose Estates No. 1
133-200-029 $53.30
David R. Wheeler
1478 Willow Avenue
Exeter, CA 93221-2367
950229 95-02 Wildrose Estates No. 1
133-200-030 $53.30
John A. Painter, Jr.
1472 Willow St
Exeter, CA 93221-2367
950230 95-02 Wildrose Estates No. 1
133-200-031 $53.30
Albert Carlos Rayos & Kristen Larue
1466 W Willow St
Exeter, CA 93221-2367
950231 95-02 Wildrose Estates No. 1
D-4
AP
NUMBER
$

AMOUNT NAME

ASSESSMENT
NUMBER
SUBDIV.

NUMBER
SUBDIV.

DESCRIPTION
133-200-032 $53.30
Erica M Romero
1460 Willow St
Exeter, CA 93221-2367
950232 95-02 Wildrose Estates No. 1
133-200-033 $53.30
Frank Esquibel
1454 Willow St
Exeter, CA 93221-2367
950233 95-02 Wildrose Estates No. 1
133-200-034 $53.30
Dennis R. & Christina K. Thatcher
345 Patricia Avenue
Exeter, CA 93221-2370
950234 95-02 Wildrose Estates No. 1
133-200-035 $53.30
Jeremy & Tina Rodriguez
353 Patricia Avenue
Exeter, CA 93221-2370
950235 95-02 Wildrose Estates No. 1
133-200-036 $53.30
Carlos L. & Nuria P. Luna
PO Box 882
Exeter, CA 93221
950236 95-02 Wildrose Estates No. 1
133-200-037 $53.30
Linda Samuel Gill
369 Patricia Ave
Exeter, CA 93221
950237 95-02 Wildrose Estates No. 1
133-200-038 $53.30
Marin & Martha Lucatero
377 Patricia Avenue
Exeter, CA 93221-2370
950238 95-02 Wildrose Estates No. 1
133-200-039 $53.30
Gail A. Todd (TR LIV TR)
1577 W. Visalia Road
Exeter, CA 93221-9614
950239 95-02 Wildrose Estates No. 1
133-200-040 $53.30
David Gong
2454 Twain Ave.

Clovis, CA 93611
950240 95-02 Wildrose Estates No. 1
133-200-041 $53.30
Melissa Q. Bodily
401 Patricia Avenue
Exeter, CA 93221-2371
950241 95-02 Wildrose Estates No. 1
133-200-042 $53.30
Marykate E. Hammerslagh
409 Patricia Avenue
Exeter, CA 93221-2371
950242 95-02 Wildrose Estates No. 1
133-200-043 $53.30
Inbal Hagal
18996 Ave 300 Unit A
Exeter, CA 93221-9205
950243 95-02 Wildrose Estates No. 1
133-200-044 $53.30
Carey & Kelli McClellan
806 Fairway Dr
Exeter, CA 93221-1431
950244 95-02 Wildrose Estates No. 1
Total 44 Lots $2,345.20
NOTE: Descriptions of the parcels being assessed in this landscaping and lighting assessment district are contained in the County of Tulare Assessment Roll, which is incorporated in this Report by reference.

E - 1
ENGINEER’S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 91-01B SUBDIVISION 95-02, WILDROSE ESTATES NO. 1
FISCAL YEAR 2025-2026

EXHIBIT E

DIAGRAM SHOWING ALL PARCELS OF

REAL PROPERTY WITHIN THE ASSESSMENT DISTRICT
NOTE: The lines and dimensions of the parcels being assessed in this landscaping and lighting assessment district are shown on County of Tulare Assessor’s Map 133-20, which is incorporated in this Report by reference.
27 28 29 30 31 32 33
34 36
35 ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 97-01
SUBDIVISION 95-02, WILDROSE ESTATES NO. 2
FISCAL YEAR 2025-2026
Martin Querin, City Engineer for the City of Exeter, Tulare County, California, and Engineer of Work for Landscaping and Lighting Assessment District No. 95-02, makes this report, as directed by the City Council, pursuant to the Streets and Highways Code (Landscaping and Lighting Act of 1972).

The improvements which are the subject of this report are briefly described as follows:
• Maintenance of turf areas, shrubs, trees, irrigation systems, and walls.

This report consists of five exhibits, as follows:

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 97-01
SUBDIVISION 95-02, WILDROSE ESTATES NO. 2
FISCAL YEAR 2025-2026

EXHIBIT A

RECORDING HISTORY
FIRST RECORDING May 13, 1997
Subdivision included:
95-02 WILDROSE ESTATES NO. 2
SECOND RECORDING June 23, 1998
Subdivision included:
95-02 WILDROSE ESTATES NO. 2
THIRD RECORDING July 13, 1999
Subdivision included:
95-02 WILDROSE ESTATES NO. 2
FOURTH RECORDING July 11, 2000
Subdivision included:
95-02 WILDROSE ESTATES NO. 2
FIFTH RECORDING July 10, 2001
Subdivision included:
95-02 WILDROSE ESTATES NO. 2
SIXTH RECORDING July 9, 2002
Subdivision included:
95-02 WILDROSE ESTATES NO. 2
SEVENTH RECORDING July 8, 2003
Subdivision included:
95-02 WILDROSE ESTATES NO. 2
EIGHTH RECORDING July 13, 2004
Subdivision included:
95-02 WILDROSE ESTATES NO. 2
NINTH RECORDING July 12, 2005
Subdivision included:
95-02 WILDROSE ESTATES NO. 2
TENTH RECORDING July 11, 2006
Subdivision included:
95-02 WILDROSE ESTATES NO. 2
A - 2
ELEVENTH RECORDING July 10, 2007
Subdivision included:
95-02 WILDROSE ESTATES NO. 2
TWELFTH RECORDING July 8, 2008
Subdivision included:
95-02 WILDROSE ESTATES NO. 2
THIRTEENTH RECORDING July 14, 2009
Subdivision included:
95-02 WILDROSE ESTATES NO. 2
FOURTEENTH RECORDING July 13, 2010
Subdivision included:
95-02 WILDROSE ESTATES NO. 2
FIFTEENTH RECORDING July 12, 2011
Subdivision included:
95-02 WILDROSE ESTATES NO. 2
SIXTEENTH RECORDING July 10, 2012
Subdivision included:
95-02 WILDROSE ESTATES NO. 2
SEVENTEENTH RECORDING July 9, 2014
Subdivision included:
95-02 WILDROSE ESTATES NO. 2
EIGHTEENTH RECORDING July 28, 2015
Subdivision included:
95-02 WILDROSE ESTATES NO. 2
NINETEENTH RECORDING July 26, 2016
Subdivision included:
95-02 WILDROSE ESTATES NO. 2
TWENTIETH RECORDING July 11, 2017
Subdivision included:
95-02 WILDROSE ESTATES NO. 2
TWENTY-FIRST RECORDING June 28, 2019
Subdivision included:
95-02 WILDROSE ESTATES NO. 2
TWENTY-SECOND RECORDING July 2, 2020
Subdivision included:
95-02 WILDROSE ESTATES NO. 2
TWENTY-THIRD RECORDING August 5, 2021
Subdivision included:
95-02 WILDROSE ESTATES NO. 2
A - 3
TWENTY-FOURTH RECORDING August 9, 2022
Subdivision included:
95-02 WILDROSE ESTATES NO. 2
TWENTY-FIFTH RECORDING August 9, 2023
Subdivision included:
95-02 WILDROSE ESTATES NO. 2
TWENTY-SIXTH RECORDING August 9, 2024
Subdivision included:
95-02 WILDROSE ESTATES NO. 2
TWENTY-SEVENTH RECORDING August 8, 2025
Subdivision included:
95-02 WILDROSE ESTATES NO. 2
B - 1

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 97-01
SUBDIVISION 95-02, WILDROSE ESTATES NO. 2
FISCAL YEAR 2025-2026

EXHIBIT B

RECAPITALIZATION OF ASSESSMENTS
ACTUAL COSTS 2024-2025

1. MAINTENANCE COSTS
A. Contractor $4,920.00
B. Water 2,118.14
C. Electricity 94.19
D. Irrigation 0.00
E. Tree Trimming 0.00
$7,132.33

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 97-01
SUBDIVISION 95-02, WILDROSE ESTATES NO. 2
FISCAL YEAR 2025-2026

EXHIBIT C

ESTIMATED ASSESSMENTS

1. MAINTENANCE COSTS
A. Contractor $5,067.60
B. Water 2,118.14
C. Electricity 100.00
D. Irrigation 0.00
E. Tree Trimming 0.00
$7,285.74

3. PRIOR YEAR ADJUSTMENT (SURPLUS) $(6,017.23)
(See Exhibit B)

4. PROJECTED ASSESSMENT DISTRICT BALANCE $1,798.51

5. PROJECTED ASSESSMENT 2025-2026 $(7,163.80)
The assessment of $210.70 is an increase of 3% from
2024-2025 assessment of $204.56 per formation limits.

6. PROJECTED SURPLUS $(5,365.29)
Each of the thirty-four (34) equivalent units will be assessed $210.70.

D - 1

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 97-01
SUBDIVISION 95-02, WILDROSE ESTATES NO. 2
FISCAL YEAR 2025-2026

EXHIBIT D

ASSESSMENT ROLL
AP
NUMBER
$

AMOUNT NAME

ASSESSMENT
NUMBER
SUBDIV.

NUMBER
SUBDIV.

DESCRIPTION
133-200-046 $210.70
Victor M & Araceli Villafana
1455 Carolyn Ct
Exeter, CA 93221-2374
950201 95-02 Wildrose Estates No. 2
133-200-047 $210.70
Mike & Charlene Goss
1461 Carolyn Ct
Exeter, CA 93221-2374
950202 95-02 Wildrose Estates No. 2
133-200-048 $210.70
Thomas Edward Smith (TR)
11074 Knobb Ave
Morongo, CA 92256-9773
950203 95-02 Wildrose Estates No. 2
133-200-049 $210.70
Robert W. & Diana Freundt
(TRS)(REV FAM TR)
PO Box 9112
San Rafael, CA 94912-9112
950204 95-02 Wildrose Estates No. 2
133-200-050 $210.70
Elva G. Castrejon
1479 Carolyn Ct
Exeter, CA 93221-2374
950205 95-02 Wildrose Estates No. 2
133-200-051 $210.70
Jack Lara
1485 Carolyn Ct
Exeter, CA 93221-2374
950206 95-02 Wildrose Estates No. 2
133-200-052 $210.70
John A Domingos
(TR)(JAD SEP PROP TR)
237 Mitchell Ave
Tulare, CA 93274
950207 95-02 Wildrose Estates No. 2
133-200-053 $210.70
Daniel Maldonado
1480 Carolyn Ct
Exeter, CA 93221-2374
950208 95-02 Wildrose Estates No. 2
133-200-054 $210.70
Shirley A. Reese
1474 Carolyn Ct
Exeter, CA 93221-2374
950209 95-02 Wildrose Estates No. 2
133-200-055 $210.70
William H. & Patricia Myers
1468 Carolyn Ct
Exeter, CA 93221-2374
950210 95-02 Wildrose Estates No. 2
133-200-056 $210.70
Nathan Bradley
1985 Mendocino St
Seaside, CA 93955-3318
950211 95-02 Wildrose Estates No. 2
133-200-057 $210.70
William K. Wong
34081 Frederick Ln
Fremont, CA 94555-2529
950212 95-02 Wildrose Estates No. 2
133-200-058 $210.70
Mark Leonard
1457 Betty St
Exeter, CA 93221-2376
950213 95-02 Wildrose Estates No. 2
D - 2
AP
NUMBER
$

AMOUNT NAME

ASSESSMENT
NUMBER
SUBDIV.

NUMBER
SUBDIV.

DESCRIPTION
133-200-059 $210.70
James & Bridgette Hayes
1463 Betty St
Exeter, CA 93221-2376
950214 95-02 Wildrose Estates No. 2
133-200-060 $210.70
Kevin L. & Elizabeth Whitney
1469 Betty St
Exeter, CA 93221-2376
950215 95-02 Wildrose Estates No. 2
133-200-061 $210.70
Paul M. & Helen L. Seitz
(TRS LIV TRST)
3271 N. Filbert Road
Exeter, CA 93221-9429
950216 95-02 Wildrose Estates No. 2
133-200-062 $210.70
Merida F. Anderson
1481 Betty St
Exeter, CA 93221-2376
950217 95-02 Wildrose Estates No. 2
133-200-063 $210.70
Paula Boesch
1487 Betty St
Exeter, CA 93221-2376
950218 95-02 Wildrose Estates No. 2
133-200-064 $210.70
Reece & Kristine Williford
(TRS)(FAM RV TR)
1493 Betty St
Exeter, CA 93221-2376
950219 95-02 Wildrose Estates No. 2
133-200-065 $210.70
Nathan Bradley
1985 Mendocino St, #2
Seaside, CA 93955-3318
950220 95-02 Wildrose Estates No. 2
133-200-066 $210.70
Lorena Lugo
1488 Betty St
Exeter, CA 93221-2375
950221 95-02 Wildrose Estates No. 2
133-200-067 $210.70
Judith F. Anderson
5526 E Partridge Ln
Orange, CA 92869
950222 95-02 Wildrose Estates No. 2
133-200-068 $210.70
Fredrick D. & Patricia L. Turner
739 Sherwood St
Exeter, CA 93221
950223 95-02 Wildrose Estates No. 2
133-200-069 $210.70
Cary D. & Terri J. Miller
1470 Betty St
Exeter, CA 93221-2375
950224 95-02 Wildrose Estates No. 2
133-200-070 $210.70
Jon McGill (CO TR)
1453 N Belmont Rd
Exeter, CA 93221
950225 95-02 Wildrose Estates No. 2
133-200-071 $210.70
Vonya Fetters
1458 Betty St
Exeter, CA 93221-2375
950226 95-02 Wildrose Estates No. 2
133-200-072 $210.70
Joseph F. & Alicia J. Nash
1452 Betty St
Exeter, CA 93221-2375
950227 95-02 Wildrose Estates No. 2
133-200-073 $210.70
Jason L. & Elizabeth Miller
301 Patricia Ave
Exeter, CA 93221-2369
950228 95-02 Wildrose Estates No. 2
133-200-074 $210.70
Martha Miguel
307 Patricia Ave
Exeter, CA 93221-2369
950229 95-02 Wildrose Estates No. 2
133-200-075 $210.70
Ramona L. Carney (Tr) (Sep Prop Tr)
5811 W. Tempe Ave
Visalia, CA 93277-0803
950230 95-02 Wildrose Estates No. 2
D - 3
AP
NUMBER
$

AMOUNT NAME

ASSESSMENT
NUMBER
SUBDIV.

NUMBER
SUBDIV.

DESCRIPTION
133-200-076 $210.70
Rodolfo L Herrera (EST OF)
c/o Rodolfo M Herrera Jr
319 Patricia Ave
Exeter, CA 93221-2369
950231 95-02 Wildrose Estates No. 2
133-200-077 $210.70
Vickie McPherson (Tr) (Liv Tr)
325 Patricia Ave
Exeter, CA 93221-2369
950232 95-02 Wildrose Estates No. 2
133-200-078 $210.70
Albert M. Cervantes
331 Patricia Ave
Exeter, CA 93221-2369
950233 95-02 Wildrose Estates No. 2
133-200-079 $210.70
Violet L. Partridge
337 Patricia Ave
Exeter, CA 93221-2370
950234 95-02 Wildrose Estates No. 2
TOTAL 34
LOTS $7,163.80
NOTE: Descriptions of the parcels being assessed in this landscaping and lighting assessment district are contained in the County of Tulare Assessment Roll, which is incorporated in this Report by reference.

E - 1

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 97-01
SUBDIVISION 95-02, WILDROSE ESTATES NO. 2
FISCAL YEAR 2025-2026

EXHIBIT E

DIAGRAM SHOWING ALL PARCELS OF

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 98-01
CITRUSCREST NO. 1
FISCAL YEAR 2025-2026
Martin Querin, City Engineer for the City of Exeter, Tulare County, California, and Engineer of Work for Landscaping and Lighting Assessment District No. 98-01, makes this report, as directed by the City Council, pursuant to the Streets and Highways Code (Landscaping and Lighting Act of 1972).

The improvements which are the subject of this report are briefly described as follows:
• Maintenance of turf areas, shrubs, trees, irrigation systems, and walls.

This report consists of five exhibits, as follows:

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 98-01
CITRUSCREST NO. 1
FISCAL YEAR 2025-2026

EXHIBIT A

RECORDING HISTORY
FIRST RECORDING July 14, 1998
Subdivision included:
95-01 CITRUSCREST NO. 1
SECOND RECORDING July 13, 1999
Subdivision included:
95-01 CITRUSCREST NO. 1
THIRD RECORDING July 11, 2000
Subdivision included:
95-01 CITRUSCREST NO. 1
FOURTH RECORDING July 10, 2001
Subdivision included:
95-01 CITRUSCREST NO. 1
FIFTH RECORDING July 9, 2002
Subdivision included:
95-01 CITRUSCREST NO. 1
SIXTH RECORDING July 8, 2003
Subdivision included:
95-01 CITRUSCREST NO. 1
SEVENTH RECORDING July 13, 2004
Subdivision included:
95-01 CITRUSCREST NO. 1
EIGHTH RECORDING July 12, 2005
Subdivision included:
95-01 CITRUSCREST NO. 1
NINTH RECORDING July 11, 2006
Subdivision included:
95-01 CITRUSCREST NO. 1
TENTH RECORDING July 10, 2007
Subdivision included:
95-01 CITRUSCREST NO. 1
A - 2
ELEVENTH RECORDING July 8, 2008
Subdivision included:
95-01 CITRUSCREST NO. 1
TWELFTH RECORDING July 14, 2009
Subdivision included:
95-01 CITRUSCREST NO. 1
THIRTEENTH RECORDING July 13, 2010
Subdivision included:
95-01 CITRUSCREST NO. 1
FOURTEENTH RECORDING July 12, 2011
Subdivision included:
95-01 CITRUSCREST NO. 1
FIFTEENTH RECORDING July 10, 2012
Subdivision included:
95-01 CITRUSCREST NO. 1
SIXTEENTH RECORDING July 9, 2013
Subdivision included:
95-01 CITRUSCREST NO. 1
SEVENTEENTH RECORDING July 22, 2014
Subdivision included:
95-01 CITRUSCREST NO. 1
EIGHTEENTH RECORDING July 28, 2015
Subdivision included:
95-01 CITRUSCREST NO. 1
NINETEENTH RECORDING July 26, 2016
Subdivision included:
95-01 CITRUSCREST NO. 1
TWENTIETH RECORDING July 11, 2017
Subdivision included:
95-01 CITRUSCREST NO. 1
TWENTY-FIRST RECORDING June 28, 2019
Subdivision included:
95-01 CITRUSCREST NO. 1
TWENTY-SECOND RECORDING July 2, 2020
Subdivision included:
95-01 CITRUSCREST NO. 1
TWENTY-THIRD RECORDING August 5, 2021
Subdivision included:
95-01 CITRUSCREST NO. 1
A - 3
TWENTY-FOURTH RECORDING August 9, 2022
Subdivision included:
95-01 CITRUSCREST NO. 1
TWENTY-FIFTH RECORDING August 9, 2023
Subdivision included:
95-01 CITRUSCREST NO. 1
TWENTY-SIXTH RECORDING August 9, 2024
Subdivision included:
95-01 CITRUSCREST NO. 1
TWENTY-SEVENTH RECORDING August 8, 2025
Subdivision included:
95-01 CITRUSCREST NO. 1
B - 1

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 98-01
CITRUSCREST NO. 1
FISCAL YEAR 2025-2026

EXHIBIT B

RECAPITALIZATION OF ASSESSMENTS
ACTUAL COST 2024-2025

1. MAINTENANCE COSTS
A. Contractor $2,220.00
B. Water 596.39
C. Electricity 43.33
D. Irrigation 0.00
E. Tree Trimming 0.00
$2,859.72

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 98-01
CITRUSCREST NO. 1
FISCAL YEAR 2025-2026

EXHIBIT C

ESTIMATED ASSESSMENTS

1. MAINTENANCE COSTS
A. Contractor $2,286.60
B. Water 596.39
C. Electricity 43.33
D. Irrigation 0.00
E. Tree Trimming 0.00
$2,926.32

3. PRIOR YEAR ADJUSTMENT – DEFICIT $4,304.65
(See Exhibit B)

4. PROJECTED ASSESSMENT DISTRICT BALANCE $7,760.97

5. PROJECTED ASSESSMENT 2025-2026 $(3,892.72)
The assessment of $102.44 is an increase of 3% from the 2023-2024 assessment ($99.46) per formation limits.

6. PROJECTED DEFICIT $3,868.25
Each of the thirty-eight (38) equivalent units will be assessed $102.44.

D - 1

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 98-01
CITRUSCREST NO. 1
FISCAL YEAR 2025-2026

EXHIBIT D

ASSESSMENT ROLL
AP
NUMBER
$

AMOUNT NAME

ASSESSMENT
NUMBER
SUBDIV.

NUMBER
SUBDIV.

DESCRIPTION
138-210-002 $102.44
Ernie S. & Sharmae D. Flores
497 Old Line Ave
Exeter, CA 93221-1278
950101 95-01 Citruscrest No. 1
138-210-003 $102.44
Matthew David & Jennifer Rene Foster
517 Old Line Ave
Exeter, CA 93221-1291
950102 95-01 Citruscrest No. 1
138-210-005 $102.44
Harold Bussey
1207 N. Kaweah Ave
Exeter, CA 93221-1276
950104 95-01 Citruscrest No. 1
138-210-006 $102.44
David & Paige Atkinson
272 Valley View Drive
Exeter, CA 93221-9795
950105 95-01 Citruscrest No. 1
138-210-007 $102.44
David B. & Jennifer R. Dunlap
520 Atwood Ave
Exeter, CA 93221-1273
950106 95-01 Citruscrest No. 1
138-210-008 $102.44
Julie Poetker
500 Atwood Ave
Exeter, CA 93221-1273
950107 95-01 Citruscrest No. 1
138-210-009 $102.44
Marietta M. Gray
480 Atwood Ave
Exeter, CA 93221-1273
950108 95-01 Citruscrest No. 1
138-210-010 $102.44
Brent A. and Hershey L. Long
460 Atwood Ave
Exeter, CA 93221-1273
950109 95-01 Citruscrest No. 1
138-210-011 $102.44
Karissa Leighann & Bryan Charles
Rios
440 Atwood Ave
Exeter, CA 93221-1273
950110 95-01 Citruscrest No. 1
138-210-012 $102.44
David & Nancy Salcedo
410 Atwood Ave
Exeter, CA 93221-1273
950111 95-01 Citruscrest No. 1
138-210-013 $102.44
Heather E & Daniel L Alemania
380 Atwood Ave
Exeter, CA 93221-1279
950112 95-01 Citruscrest No. 1
138-210-014 $102.44
James Eric & Jean Mittlestead
(TRS)(FAM TR)
352 Atwood Ave
Exeter, CA 93221-1279
950113 95-01 Citruscrest No. 1
138-210-015 $102.44
Ronald Wade & Julie C. Watson
326 Atwood Ct
Exeter, CA 93221-1272
950114 95-01 Citruscrest No. 1
D - 2
AP
NUMBER
$

AMOUNT NAME

ASSESSMENT
NUMBER
SUBDIV.

NUMBER
SUBDIV.

DESCRIPTION
138-210-016 $102.44
Erin & Pieter Van Den Broecke
322 Atwood Ct
Exeter, CA 93221-1272
950115 95-01 Citruscrest No. 1
138-210-017 $102.44
Richard S. & Odelia D. Geels
318 Atwood Ct
Exeter, CA 93221-1272
950116 95-01 Citruscrest No. 1
138-210-018 $102.44
George & Brenda Plumlee (TRS)
312 Atwood Ct
Exeter, CA 93221-1272
950117 95-01 Citruscrest No. 1
138-210-019 $102.44
Orlando R. & Stephanie C. Contreras
313 Atwood Ct
Exeter, CA 93221-1272
950118 95-01 Citruscrest No. 1
138-210-020 $102.44
James D. Cox
317 Atwood Ct
Exeter, CA 93221-1272
950119 95-01 Citruscrest No. 1
138-210-021 $102.44
Danny R. & Linda R. Goates
321 Atwood Ct
Exeter, CA 93221-1272
950120 95-01 Citruscrest No. 1
138-210-022 $102.44
Michael L. & Valerie M. Mansker
325 Atwood Ct
Exeter, CA 93221-1272
950121 95-01 Citruscrest No. 1
138-210-023 $102.44
Wendy Ballew
351 Atwood Ave
Exeter, CA 93221-1272
950122 95-01 Citruscrest No. 1
138-210-024 $102.44
Francisca T. Haws
P.O. Box 223037
Carmel, CA 93922-3037
950123 95-01 Citruscrest No. 1
138-210-025 $102.44
David Hails
381 Atwood Ave
Exeter, CA 93221-1280
950124 95-01 Citruscrest No. 1
138-210-026 $102.44
Daniel C. Ruark
417 Atwood Ave
Exeter, CA 93221
950125 95-01 Citruscrest No. 1
138-210-027 $102.44
Andrew F. & Melissa M. Montes
447 Atwood Ave
Exeter, CA 93221
950126 95-01 Citruscrest No. 1
138-210-028 $102.44
Raymond La Marsh
467 Atwood Ave
Exeter, CA 93221-1274
950127 95-01 Citruscrest No. 1
138-210-029 $102.44
Ruben Ruiz
487 Atwood Ave
Exeter, CA 93221-1274
950128 95-01 Citruscrest No. 1
138-210-030 $102.44
Doreen M. Wilson (TR) (DMW TR)
928 Acres Dr
Exeter, CA 93221-1275
950129 95-01 Citruscrest No. 1
138-210-031 $102.44
Marina Muro Ugalde
968 Acres Dr
Exeter, CA 93221-1275
950130 95-01 Citruscrest No. 1
138-210-054 $102.44
Dianne J. Ritter
987 A Acres Dr
Exeter, CA 93221
950103 95-01 Citruscrest No. 1
138-210-055 $102.44
Patricia A. Lasky (TRS)
987 Acres Dr #B
Exeter, CA 93221
950103 95-01 Citruscrest No. 1
D - 3
AP
NUMBER
$

AMOUNT NAME

ASSESSMENT
NUMBER
SUBDIV.

NUMBER
SUBDIV.

DESCRIPTION
138-210-056 $102.44
Karlyn E. Dunn
985 Acres Dr #A
Exeter, CA 93221-1275
950103 95-01 Citruscrest No. 1
138-210-057 $102.44
Beverly Furnier
985 Acres Dr #B
Exeter, CA 93221-1275
950103 95-01 Citruscrest No. 1
138-210-058 $102.44
Elizabeth Anne Speck
732 Westwood Dr
Exeter, CA 93221-1466
950103 95-01 Citruscrest No. 1
138-210-059 $102.44
Anna L. Nelson
981B Acres Dr
Exeter, CA 93221-1275
950103 95-01 Citruscrest No.1
138-210-060 $102.44
Jacqueline Stolz
408 Valencia DT
Exeter, CA 93221-1319
950103 95-01 Citruscrest No.1
138-210-061 $102.44
Sharon Gill (TR) (SG LIV TR)
18684 Lort Dr
Visalia, CA 93292-9627
950103 95-01 Citruscrest No. 1
138-210-062 $102.44
Susan Ornelaz (TR)
979 Acres Dr #A
Exeter, CA 93221-1275
950103 95-01 Citruscrest No. 1
TOTAL 38
LOTS $3,892.72
NOTE: Descriptions of the parcels being assessed in this landscaping and lighting assessment district are contained in the County of Tulare Assessment Roll, which is incorporated in this Report by reference.

E - 1

ENGINEER'S REPORT OF CITY OF EXETER
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 98-01
CITRUSCREST NO. 1
FISCAL YEAR 2025-2026

EXHIBIT E

DIAGRAM SHOWING ALL PARCELS OF

RESOLUTION 2025-22

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EXETER, INTENT TO

LEVY AND COLLECT ASSESSMENTS ON LANDSCAPE AND LIGHTING
MAINTENANCE ASSESSMENT DISTRICTS 98-01; 97-01; 91-01A; 91-01B; 08- 01; 06-01; 05-01; 05-02; 04-02; 04-03; 01-02; AND 23-01; AND SET THE PUBLIC HEARING FOR JULY 22, 2025
WHEREAS, the City of Exeter formed twenty assessment districts pursuant to the Landscaping & Lighting Act of 1972 (Section 22500 and following, Streets & Highways Code) for the purpose of the following improvements:

Maintenance of turf areas, shrubs, trees, irrigation systems and walls; and WHEREAS, the City Council directed the City Engineer to prepare and file with the City Clerk a report in accordance with Article 4 of Chapter 1 of the Landscaping & Lighting Act of 1972 for the remaining 11 districts listed above; and WHEREAS, the City Council must conduct a public hearing to consider its intent to levy and collect assessments on said assessment districts.

NOW, THEREFORE, BE IT RESOLVED, that a public hearing shall be held on JULY 22, 2025, to consider the intent to levy and collect assessments on Assessment District Nos. 91-01A; 91-01B; 97-01; 98-01; 08-01; 06-01; 05-01; 05-02; 04-02; 04-03; 01-02; and 23-01.

PASSED AND ADOPTED by the City Council of the City of Exeter this 24th day of June 2025 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
____________________ _
Jacob Johnson, Mayor
ATTEST:
_________________________
Francesca Quintana, City Clerk
Agenda Item Staff Report
Meeting Date:

June 24, 2025
Wording for Agenda:

Adoption of Resolution No. 2025-23, A Resolution of the City Council of the City of Exeter, Approving the Revised Salary Schedule Reflecting the 4.0% Pay Increase Effective July 01, 2025, for EPOA, CLOCEA, and Mid-Management Employees,
Previously Approved in 2024 Labor Negotiations.

Submitting Department:

Administration & Finance
Contact Name:

Francesca Quintana, City Clerk/Human Resources Manager
Staff recommends that the City Council adopt Resolution No. 2025-23, approving the revised City of Exeter Salary Schedule to reflect the 4.0% salary increase effective July 01, 2025, for applicable employee groups, as previously authorized during the 2024 labor negotiations.

City Staff is seeking City Council adoption of Resolution No. 2025-23, approving the revised salary schedule (attached to this report) to implement a 4.0% pay increase effective July 01, 2025. This increase was previously approved in 2024 as part of multi-year labor negotiations with the Exeter Police Officers’ Association (EPOA) and the California League of City Employee Associations (CLOCEA). The adjustment also applies to eligible unrepresented Mid-Management employees and Department Heads, unless already included in individual contracts. Adoption of the revised salary schedule ensures compliance with CalPERS reporting requirements and formalizes the scheduled increase in accordance with approved agreements.

If approved, staff will proceed with processing the updated salary schedule accordingly.

For action by:
☒City Council
Regular Session:
☒Consent Calendar
☐Regular Item
☐Public Hearing
Review:

City Administrator
(Initials Required)
______
Agenda Item Number: I.8.

Department Recommendation:

Summary:

J.R.

Effective July 01, 2024, through June 30, 2025, the Memorandum of Understanding (MOUs) with the Exeter Police Officers’ Association (EPOA) and the California League of City Employee Associations (CLOCEA) are in effect. As part of the 2024 labor negotiations, multi-year agreements were reached, which include a 4.0% salary increase scheduled to take effect on July 01, 2025. In alignment with these agreements, the same adjustment will be applied to unrepresented Mid-Management employees as agreed to in Resolution No. 2024-24, and Department Heads (unless the increase has already been addressed in an individual employment contract). To comply with California Public Employees’ Retirement System (CalPERS) regulations under California Code of Regulations § 570.5, the City is required to formally adopt the revised salary schedule by City Council resolution.

The proposed salary adjustments were incorporated into the City’s FY 2025/2026 adopted budget, based on the multi-year labor agreements approved in 2024. This updated salary schedule formalizes the 4.0% pay increase effective July 01, 2025. No further Council action will be required for this specific increase, as it was already authorized and budgeted. • July 09, 2024 – City Council approved multi-year MOU with the Exeter Police Officers’ Association (EPOA) effective July 01, 2024 – June 30, 2026. • June 25, 2024 – City Council adopted the FY 2025/2026 Operating Budget, which includes funding for the scheduled 4.0% salary increase. • August 27, 2024 – City Council approved Resolution authorizing wage and related benefits for unrepresented Mid-Management employees.
• November 12, 2024 – City Council approved multi-year MOU with the California League of City Employee Associations (CLOCEA) effective July 01, 2024 – June 30, 2026. • Current Salary Schedule
• Proposed Salary Schedule
• Resolution No. 2025-23
I move to adopt Resolution No. 2025-23, A Resolution of the City Council of the City of Exeter, Approving the Revised Salary Schedule Reflecting the 4.0% Pay Increase Effective July 01, 2025, for EPOA, CLOCEA, and Mid-Management Employees, Previously Approved in 2024 Labor Negotiations.

Background:

Fiscal Impact:

Prior City Council Actions:

Attachments:

Recommended motion to be made by the City Council:

MISCELLANEIOUS CLASSIFICATIONS BU STEP A STEP B STEP C STEP D STEP E PATTERN City Administrator Unrep 13,060 13,713 14,262 14,832 15,426 5,4,4,4, Finance Director Unrep 9,051 9,503 9,978 10,477 11,001 5* Public Works Director Unrep 8,548 8,975 9,424 9,895 10,390 5* Community Services Director Unrep 7,811 8,201 8,611 9,042 9,494 5* City Clerk/Human Resources Manager Unrep 7,184 7,543 7,920 8,316 8,732 5* Operations Manager Unrep 6,364 6,682 7,016 7,367 7,735 5* Deputy City Clerk/Personnel Officer Unrep 6,007 6,308 6,623 6,954 7,302 5* Finance Manager Unrep 6,332 6,649 6,981 7,330 7,697 5*
Chief Operator CLOCEA 5,327 5,594 5,873 6,167 6,475 5*
Operator II, Water/Wastewater CLOCEA 4,831 5,072 5,326 5,592 5,872 5* Operator I, Water/Wastewater CLOCEA 4,584 4,814 5,054 5,307 5,572 5* Crew Leader CLOCEA 4,410 4,631 4,863 5,106 5,361 5*
Mechanic II CLOCEA 4,398 4,618 4,849 5,092 5,346 5*
Senior Clerk Dispatcher CLOCEA 4,246 4,458 4,681 4,915 5,161 5* Recreation Supervisor CLOCEA 4,203 4,413 4,634 4,865 5,109 5* Community Services Officer CLOCEA 4,203 4,413 4,634 4,865 5,109 5* Maintenance Technician CLOCEA 4,148 4,355 4,573 4,802 5,042 5* Skilled Maintenance Worker CLOCEA 3,792 3,982 4,181 4,390 4,609 5* Accounting Assistant CLOCEA 3,755 3,943 4,140 4,347 4,564 5* Administrative Assistant CLOCEA 3,792 3,982 4,181 4,390 4,609 5* Senior Administrative Assistant CLOCEA 4,246 4,458 4,681 4,915 5,161 5* Recreation Coordinator CLOCEA 3,792 3,982 4,181 4,390 4,609 5* Records Clerk CLOCEA 3,703 3,889 4,083 4,287 4,501 5*
Animal Control/Code Enforcement CLOCEA 3,654 3,837 4,028 4,230 4,441 5* Maintenance I CLOCEA 3,610 3,790 3,980 4,179 4,388 5*
Office Assistant CLOCEA 3,276 3,440 3,612 3,793 3,982 5* Recreation Leader CLOCEA 3,276 3,440 3,612 3,793 3,982 5*

POLICE CLASSIFICATIONS BU PATTERN
Chief of Police Unrep 11,089 11,644 12,226 12,837 13,479 *5 Lieutenant Unrep 8,318 8,734 9,171 9,629 10,111 *5
Sergeant EPOA 6,564 6,892 7,237 7,598 7,978 *5
Police Officer EPOA 5,143 5,400 5,670 5,953 6,251 *5
Police Officer Trainee CLOCEA 4,885 5,129 5,386 5,655 5,938 *5 E-Step Police Officer is the benchmark position upon which linked formulas are based. **All salaries shown are monthly amounts.

HOURLY EMPLOYEE SALARY

SCHEDULE
Effective
1/1/2020
Effective
1/1/2021
Effective
1/1/2022
Effective
1/1/2023
Effective
1/1/2024
Effective
7/1/2024
Effective
1/1/25
Recreation Assistant 13.00 14.00 15.00 15.50 16.00 16.00 16.50 Recreation Leader N/A 18.00 18.00 18.00 18.00 18.00 18.00 Sport Official 13.00 14.00 15.00 15.50 16.00 16.00 16.50 Maintenance 13.00 14.00 15.00 15.50 16.00 16.00 16.50
Office/ Administrative I 13.00 14.00 15.00 15.50 16.00 16.00 16.50 Office/ Administrative II 15.00 16.00 17.00 17.00 17.00 17.00 17.00 Police Reserve 19.00 19.00 25.00 25.00 25.00 26.00 26.00 Special Projects and Training Coordinator 53.93 53.93 56.09 56.09

CITY COUNCIL MEMBERS
Exeter City Council Member
*$10.00 per meeting not to exceed four meetings in any calendar month pursuant to City of Exeter Municipal Code §2.04.030
CITY OF EXETER FY2025-2026 SALARY SCHEDULE
DRAFT
RESOLUTION NO. 2025-23

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EXETER, A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF EXETER, APPROVING THE REVISED SALARY SCHEDULE REFLECTING THE 4.0% PAY INCREASE EFFECTIVE JULY 1, 2025, FOR EPOA, CLOCEA, AND MIDMANAGEMENT EMPLOYEES, PREVIOUSLY APPROVED IN 2024 LABOR NEGOTIATIONS WHEREAS, the City of Exeter previously entered into multi-year Memorandum of Understanding (MOUs) with the Exeter Police Officers’ Association (EPOA) and the California League of City Employee Associations (CLOCEA), which were approved by the City Council; and WHEREAS, the approved MOUs include a 4.0% salary increase to be applied to the salary ranges of all classifications represented by EPOA and CLOCEA, effective July 01, 2025; and WHEREAS, the City Council also approved the same 4.0% salary increase for unrepresented Mid-Management employees and Department Heads; and WHEREAS, the cost of these salary adjustments has been included in the City’s FY 2025/2026 Operating Budget; and
WHEREAS, the California Public Employees’ Retirement System (CalPERS) requires that publicly adopted salary schedules be formally approved and adopted by the governing body to ensure transparency and compliance with reporting standards under California Code of Regulations § 570.5.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Exeter does hereby resolve as follows:

1. The revised salary schedule, effective July 01, 2025, reflecting a 4.0% salary increase for all classifications represented by EPOA and CLOCEA, as well as applicable unrepresented Mid-Management employees and Department Heads, is hereby approved and adopted.

2. The City Administrator, or their designee, is authorized and directed to take all necessary actions to implement the revised salary schedule, including submission to CalPERS in accordance with applicable regulations.

3. This Resolution shall take effect immediately upon its adoption.

PASSED AND ADOPTED by the City Council of the City of Exeter this 24th day of June 2025 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
____________________ _
Jacob Johnson, Mayor
ATTEST:
_________________________
Francesca Quintana, City Clerk
Agenda Item Staff Report
Meeting Date:

June 24, 2025
Wording for Agenda:

Public Hearing to consider adoption of Resolution No. 2025-24, A Resolution of the City Council of the City of Exeter, approving the City of Exeter Rate and Fee Schedule for Fiscal Year 2025/2026.

Submitting Department:

Finance
Contact Name:

Rene Miller, Finance Manager
Staff recommends that the City Council conduct a public hearing to review rates and fees and adopt Resolution 2025-24 approving the City’s Rate and Fee Schedule for fiscal year 2025/2026.

The City charges fees for various services to ensure cost recovery and consistency across departments. The proposed Rate and Fee Schedule reflects updated and new fees, designed to support essential services while maintaining compliance with City policy and applicable cost indices. If approved, most rates and fees will become effective July 01, 2025, with the exception of Impact Fees, which will take effect August 25, 2025, following the required 60-day notice period.

As a governmental entity, the City of Exeter is charged with providing numerous essential and limited discretionary services. In addition to the taxes, enterprise fees and financial assistance from other governmental entities, fees charged for services are an important part of the City’s revenue stream to be able to continue with providing the services.

All fees, development impact fees and business tax have been reviewed by staff, with the establishment of some fees and various adjustments to existing fees are now being recommended to City Council for approval. The City’s ordinance limits increase on fees to annual For action by:
☒City Council
Regular Session:
☐Consent Calendar
☐Regular Item
☒Public Hearing
Review:

City Administrator
(Initials Required)
______
Agenda Item Number: J.1.

Department Recommendation:

Summary:

Background:

J.R.
inflationary indices and additions, or adjustments based on the costs of services provided.

Adjustments will cover costs and lessen the burden on the General Fund and Enterprise Funds to support critical operations. If approved, most rates and fees will become effective July 1, 2025, with the exception of Impact Fees, which will take effect August 25, 2025, following the required 60-day notice period.

Fee increases are based on cost recovery or established indexes, such as the Consumer Price Index (CPI). For this fiscal year 2025/2026 Impact Fees use a building industry CPI index known as the Engineering News Record Construction Cost Index (ENRCCI). The ENRCCI for May 2024 - April 2025 (Using the April index average of Los Angeles and San Francisco Indexes) is 2.9%. Business Tax rate changes require a vote by the taxpayers to adjust the rates established, as such these rates are unchanged. Staff will continue to monitor and review all rates and fees in the future to verify that, at a minimum, City costs are recovered.

The following is a list of proposed fee updates and first-time listed fees for the upcoming fiscal year, effective July 01, 2025. All other fees and rates were previously established by the City Council and may reflect minor adjustments for cost recovery or CPI increases.

Admin/Finance
• Fireworks Deposit fee has been removed.

Recreation and Community (New and changed)
• Adult Softball Tournament - New
• Adult Volleyball Tournament - New
• Park Restroom Fee - New (covers the cost of cleaning) Public Works (New and changed)
• Meter & Registers - Now shown both together and separately • Meter Boxes and Lids – Updated to reflect Current Market Price • Refuse Lid-Lock fee – Now removed (Mid Valley had renamed the fee last year and is charged elsewhere)
Proposed increases of various City rates and fees will help the City recover costs and lessen the impact on the General Fund and other funds.

On June 25, 2024, the City Council approved the most recent fee schedule.

Fiscal Impact:

Prior City Council Actions:
• DRAFT 2025/2026 City of Exeter Rate and Fee Schedule
• Resolution 2025-24
I move to adopt Resolution No. 2025-24, A Resolution of the City Council of the City of Exeter, approving the City of Exeter Rate and Fee Schedule for Fiscal Year 2025/2026.

Attachments:

Recommended motion to be made by the City Council:

Police ….................................……………………………………………………………………………… 2 Administration and Finance ………………..…...............…………………………………………. 3 Recreation and Community Services ……………..………................…………………………. 4 Public Works …………………..........……..……..………………………………………………………… 5 Code Enforcement ………………………..........................................……………………………… 6 Planning and Development……………...................…………………………………………………. 7 Utilities …………………………...................………………………………………………………………… 8‐10 Adopted June 24, 2025
Effective July 1, 2025, Impact Fees August 26, 2025

CITY OF EXETER RATE AND FEE SCHEDULE
FOR FISCAL YEAR 2025‐2026

TABLE OF CONTENTS
POLICE
PAGE 2
2024/2025 2025/2026
$ 35 $ 36
$ 55 $ 57
$ 55 $ 57
$ 30 $ 31
$ 30 $ 31
$ 95 $ 98
$ 160 $ 165
$ 160 $ 165
$ 17 $ 17
$ 15 $ 15
Accident Report

CITY OF EXETER

FEE SCHEDULE
Fee Description
Clearance Letter
Crime Report
Live Scan Fingerprints (plus DOJ fees)
Photographs
Vehicle Release
DUI Vehicle Release
Impound 30 Day ‐ 14602.6 CVC
Repossession
Non EPD Ticket Sign Off

ADMINISTRATION AND FINANCE
PAGE 3
2024/2025 2025/2026
$ 60 $ 60
$ 80 $ 80
$ 30 $ 30
$ 10 $ 10
10% 10%
$ 4 $ 4
$ 27 $ 28
$ 0.10 $ 0.10
$ 160 $ 166
$ 100 $ ‐

CITY OF EXETER

FEE SCHEDULE
Fee Description
Business License < $30,000 gross income
Business License Fees
Non Sufficient Fund Check Fee
8 1/2 x 11 Copies per page
Business License > $30,000 gross income
Safe and Sane Fireworks Deposit
Safe and Sane Fireworks Sale Permit
Home Occupancy
Application (one time per license)
Delinquent
State CasP Fee (established by State)
Other Fees

RECREATION AND COMMUNITY
PAGE 4
2024/2025 2025/2026
Unit
participant 60 $ $ 65
participant $ 65 $ 67
participant $ 60 $ 62
participant $ 90 $ 93
participant $ 55 $ 57
participant $ 55 $ 57
per team $ 500 $ 514
per team NEW $ 250
Adult Volleyball per team $ 400 $ 411
per team NEW $ 200
per team $ 28 $ 29
participant $ 28 $ 29
Animal Services
each $ 11 $ 11
each $ 28 $ 29
Other Services charged by City of Visalia Animal Control/Shelter each $ 11 $ 11
incident cost recovery cost recovery
location cost recovery cost recovery
Lions Club Arbor day $ 33 $ 34
Wading Pool Arbor day $ 33 $ 34
day $ 33 $ 34
day $ 50 $ 51
day $ 500 $ 514
day $ 83 $ 85
day $ 166 $ 171
day $ 11 $ 11
hour $ 17 $ 17
day NEW $ 75
per event $ 52 $ 53
per person $ 2 $ 2
No Cost No Cost
$ 100 $ 103
Basketball

CITY OF EXETER

FEE SCHEDULE
Fee Description
Youth Programs
Soccer
Baseball/Softball
Babe Ruth
Flag Football
Volleyball
Adult Softball Tournament
Adult Programs
Adult Softball
Adult Volleyball Tournament
Special Events
Horseshoes/corn hole
Brickhouse Arbor
Dog License (altered)
Dog License (unaltered)
Graffiti Abatement
Facility Fees
Other Services
Yard Sale Permit
Weed Abatement
10k/2m Event
Street Closure Request
Alcohol Permit (w/ facility rental)
‐ lesser of 20 individuals or 1/2 of group
Amplifier Sound Permit
Dobson Field
Lions Stadium
Park Restroom Fee
City Park Arbor
Special Events
Electrical Access
Field/Stadium Lights Fee

CODE ENFORCEMENT
PAGE 5
2024/2025 2025/2026
per budget per budget
$ 442 $ 455
$ 387 $ 398
$ 166 $ 171
$ 83 $ 85
$ 55 $ 57
$ 469 $ 482
$ 3 $ 3
actual costs actual costs
$ 11 $ 11
$ 110 $ 113
$ 110 $ 113
$ 100 $ 100
$ 200 $ 200
$ 500 $ 500
Blower

CITY OF EXETER

FEE SCHEDULE
Fee Description
Staff Costs
Equipment (based on day rental)
Backhoe/loader
Tractor
Chainsaw
Line Trimmer
Abatement Fee (plus site cleanup costs)
Boom Truck
Parcel Search
Postage
Mattress Pickup
Inspection Fee
Water/Administrative Citations
1st Citation
2nd Citation
3rd Citation

PUBLIC WORKS
PAGE 6
2024/2025 2025/2026
$ 414 $ 421
$ 6,799 $ 6,911
$ 3,468 $ 3,525
$ 3,468 $ 3,525
*City Engineer calculates based on E.D.U.
$ 958 $ 974
$ 556 $ 565
$ 556 $ 565
*City Engineer calculates based on E.D.U.
$ 1,110 $ 1,128
$ 90 $ 90
$ 147 $ 151
$ 296 $ 304
$ 118 $ 121
Broken Curb Stop Replacement Charge $ 178 $ 183
Broken Lock Replacement Charge $ 24 $ 25
Pull‐meter Charge $ 59 $ 61
MTU Fee $ 125 $ 125
Meter Box NEW current market price
Lid NEW current market price
Meters & Registers
$ 296 $ 296
current market price current market price
$ 467 $ 467
current market price current market price
current market price current market price
$ 700 $ 700
Registers
5/8" $ 144 $ 179
1" $ 149 $ 179
$ ‐ $ ‐
$ ‐ $ ‐
Engineering News Record Construction Cost Index‐ 2023/2024 of 6.05% (April 2024) Water meters are being charged at cost plus 10% indirect cost.

Sewer Connection/Capital ‐ mobile home

CITY OF EXETER

FEE SCHEDULE
Fee Description
Water Connection
Water Capital ‐ single family
Water Capital ‐ multi‐family
Water Capital ‐ mobile home
Water Capital ‐ comm/ind.

Sewer Connection/Capital ‐ single family
Sewer Connection/Capital ‐ multi‐family
Construction Meter Deposit
Sewer Connection/Capital ‐ comm/ind.

Storm Drain Fee ‐ acre
State Permit Fee
Encroachment Permit
Annual Encroachment Permit
Inspection Fee
5/8"
Fence Permit
E.D.U: Equivalent Dwelling Unit
3/4"
1"
1 1/2"
2"
Pool Drain Permit

PLANNING AND DEVELOPMENT
PAGE 7
2024/2025 2025/2026
$                 1,654 $ 1,701
$                 4,490 $ 4,618
$                 1,004 $ 1,033
$                 1,153 $ 1,186
$                 1,034 $ 1,063
$                 2,216 $ 2,279
$                 1,153 $ 1,186
$ 296 $ 304
$ 768 $ 790
$                 1,153 $ 1,186
$ 650 $ 669
$ 101 $ 104
$ 828 $ 852
$                 2,186 $ 2,248
$                 1,595 $ 1,640
Actual Actual
$                 1,891 $ 1,945
4% of Site Value 4% of Site Value
ADU (Accessory Dwelling Units) Plan Check $ 88 $ 91
Mobile Food Vendor Permit $ 561 $ 577
Cannabis Business Regulatory Permit $                 2,808 $ 2,888 $180 hr. $199 hr.
$115hr $115hr.
$ 519 $ 528
$ 370 $ 376
$ 259 $ 263
$ 414 $ 421
$ 296 $ 301
$ 205 $ 208
$ 216 $ 220
$ 154 $ 157
$ 106 $ 108
$ 43 $ 44
$ 30 $ 30
$ 20 $ 20
$                 1,442 $ 1,466
$ 481 $ 489
$                 1,384 $ 1,407
$ 785 $ 798
$ 665 $ 676
$ 751 $ 763
$                 1,773 $ 1,802
Engineer calculates based on Equivalent Dwelling Unit
Engineering News Record Construction Cost Index‐ 2024/2025 of 1.65% (April 2025) * Some residential subdivisions have individual development agreements and may have different fees than shown above.

Final Subdivision Map

CITY OF EXETER

FEE SCHEDULE
Fee Description
Tentative Subdivision Map
Final Parcel Final
Site Plan Review (SPR)
Site Plan Review with zone change
General Plan Amendment
General Plan Amendment ‐ Complex
Zoning Ordinance Amendment
Appeal (SPR or Planning Commission Action)
Zone Variance
Conditional Use Permit
Lot Line Adjustment
Minor Deviation
Tentative Parcel Map
Signal ‐ single family
Annexation Application to City
LAFCO Fee
Development Agreement
Engineering Plan Check and Inspection
Engineering Special Services
Planning Special Services
Impact Fees*
Landscape Median ‐ single family
Landscape Median ‐ multi‐family
Landscape Median ‐ mobile home
Parks ‐ single family
Signal ‐ multi‐family
Signal ‐ mobile
Railroad Crossing ‐ single family
Railroad Crossing ‐ multi‐family
Railroad Crossing ‐ mobile home
Bike Path ‐ single family
Bike Path ‐ multi‐family
Bike Path ‐ mobile home
Public Facilities ‐ single family
Public Facilities ‐ multi‐family
Public Facilities ‐ mobile home
Parks ‐ multi‐family
Parks ‐ mobile home
Parking In‐Lieu Fee, per stall
Commercial & Industrial Impact
UTILITIES  1/3
PAGE 8
2024/2025 2025/2026
$ 10 $ 10
$ 35 $ 35
$ 122 $ 138
$ 49.68 $ 49.68
$ 4.97 $ 4.97
$ 47.74 $ 47.74
$ 2.99 $ 2.99
$ 47.74 $ 47.74
Residential
$ 29.17 $ 29.98
$ 15.06 $ 15.48
$ 8.76 $ 9.00
$ 13.14 $ 13.50
96 Gal Cart Services 1 time per week $ 28.46 $ 29.25
96 Gal Cart Services 2 times per week $ 53.64 $ 55.12
$                108.06 $ 111.05
$                172.98 $ 177.76
$                134.66 $ 138.38
$                221.15 $ 227.26
$                172.98 $ 177.76
$                280.82 $ 288.58
$               216.23 $ 222.20
$                432.44 $ 444.39
Utility Shutoff/Reconnect Fee (after hours)
Sewer Rates
Residential ‐ 3 Cart Service
Extra Blue
Base Rate (Residential)
Cost per 1 ccf (Commercial/Industrial)
Utility Shutoff/Reconnect Fee

CITY OF EXETER

FEE SCHEDULE
Fee Description
Utility Late Fee
2 yd x 1
Water Rates
Base Rate (includes 15 ccf)
Extra Green
Multi‐Family Base Rate per 1,250 cubic feet
Cost per 1 ccf above 15 ccf
Refuse Rates
Extra Grey
Commercial Rates
6 yd x 2
2 yd x 2
3 yd x 1
3 yd x 2
4 yd x 1
6 yd x 1
4 yd x 2
UTILITIES 2/3
PAGE 9
2024/2025 2025/2026
96 Gal Cart, serviced 1 time per week $ 13.14 $ 13.50
96 Gal Cart, serviced 2 times per week $ 25.18 $ 25.88
$ 48.72 $ 50.07
$ 81.01 $ 83.25
$ 70.07 $ 72.01
$ 118.79 $ 122.07
$ 113.32 $ 116.45
$ 206.92 $ 212.64
96 Gal Cart, serviced 1 time per week $ 22.99 $ 23.63
96 Gal Cart, serviced 2 times per week $ 38.32 $ 39.38
$ 81.01 $ 83.25
$ 132.91 $ 136.58
Call Back or extra pickup ‐ green, grey or blue $ 16.42 $ 16.87 Replacement for lost or destroyed cart $ 71.16 $ 73.13
Lids and Wheels replaced at no charge ‐ $ $ ‐
Special Haul ‐ Bulky item Collections $ 54.74 $ 56.25
# of Bulky Items Allowed for each collection 2 yds bagged 2 yds bagged or 2 bulky items or 2 bulky items
$ ‐ $ ‐
$ 16.42 $ 16.87
$ 32.84 $ 33.75
$ 218.96 $ 225.01

54.74 per ton 56.25 per ton

10.50/day after 10 days 10.79/day after 10 days
$ 426.97 $ 438.77
4 tons 4 tons
$ 54.74 $ 56.25
218.96 + Tonnage 225.01 + Tonnage
$218.96 + Tonnage 225.01 + Tonnage
Commercial Organics Rates
2 Yard Bin container, serviced 1 time per week
2 Yard Bin container, serviced 2 times per week
2 Yard Bin container, serviced 1 time per week

CITY OF EXETER

FEE SCHEDULE
Fee Description
Commercial Recycling Rates
2 Yard Bin container, serviced 2 times per week
3 Yard Bin container, serviced 1 time per week
3 Yard Bin container, serviced 2 times per week
6 Yard Bin container, serviced 1 time per week
6 Yard Bin container, serviced 2 times per week
Green Waste Roll off container (20‐40 cubic yards) per pick up Cart Contamination Charge (2nd warning)
Cart Contamination Charge (3rd warning)
Roll Off: (Does not include Franchise Fees)
Blue Recycle Roll off container (20‐40 cubic yards) per pick up Roll Off Rental Charge
Roll Off Container (20‐40 cubic yds) PER PICK UP
Maximum weight in tons
Per ton charge for overage
Other Fees:

Cart Contamination Charge (1st warning)
Residential Clean‐up Roll‐off Box
Roll Off Disposal Charge
UTILITIES  3/3
PAGE 10
2024/2025 2025/2026
$27.63 per month $ 28.39 per month
$ 16.42 $ 16.87
$                 191.59 $ 196.88
$ 54.74 $ 56.25
$ 54.74 $ 56.25
Special Events or Short Term Service:
$                 109.48 $ 112.50
$ 43.79 $ 45.00
$76.64 each $78.76 each
$54.74 each $56.25 each
$ 21.90 $ 22.51
$16.42 each $16.87 each
$ 58.34 $ 59.96
$ 87.51 $ 89.94
$ 116.68 $ 119.92
$ 5.96 $ ‐
$ 120.00 $ 180.00
Replacement Bin Lock
Replacement cost for damaged/burned Bin
Cleaning for Bin

CITY OF EXETER

FEE SCHEDULE
Fee Description
Special Services:

Self Locking Mechanism (bins)
Cleaning for Enclosure
Short Term Bin (delivery/one dump/removal charge)
Deposit (1.5 month base rate rounded down)
Lid ‐ Lock
4 units
Short Term Bin per Extra Dump
Special Events ‐ 3 yd Bins (1‐3 Bins)
Special Events ‐ 3 yd Bins (4‐10 Bins)
Special Events ‐ 96 Gal Containers
Special Events ‐ 96 Gal Containers ‐ more than 6
2 units
3 units
RESOLUTION NO. 2025-24

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EXETER, APPROVING

THE CITY OF EXETER RATE AND FEE SCHEDULE FOR FISCAL YEAR 2025/2026
WHEREAS, the City’s 2025/26 Rate and Fee Schedule summarizes rates and fees for the City of Exeter; and
WHEREAS, City Council has duly held a public hearing on June 24, 2025 regarding the proposed new Rate and Fee Schedule for 2025/26 to include cost recovery for City services; and
WHEREAS, said rates and fees will become effective July 01, 2025 (unless previously approved), with the exception of Impact Fees, which will take effect August 25, 2025, following the required 60-day notice period; and WHEREAS, the City Council has reviewed and approved these rates and fees as reimbursement of City costs for providing services; and NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Exeter hereby approves and authorizes implementation of the Rate and Fee Schedule for Fiscal Year 2025/26.

PASSED AND ADOPTED by the City Council of the City of Exeter this 24th day of June, 2025 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
____________________ _
Jacob Johnson, Mayor
ATTEST:
_________________________
Francesca Quintana, City Clerk
Agenda Item Staff Report
Meeting Date:

June 24, 2025
Wording for Agenda:

Public hearing to consider adoption of Resolution No. 2025-25, A Resolution of the City Council of the City of Exeter, establishing a Fiscal Year 2025/2026 General Fund
Appropriation Limit of $11,751,095.

Submitting Department:

Finance
Contact Name:

Rene Miller, Finance Manager
Staff recommends that the City Council hold a public hearing and consider adoption of Resolution 2025-25, a resolution of the City Council of the City of Exeter, establishing a Fiscal Year 2025/2026 General Fund appropriation limit of $11,751,095.

All entities with the authority to levy taxes are required to prepare and establish an annual appropriation limit. This limit ensures that tax revenues do not exceed constitutionally mandated spending thresholds. If revenues do exceed the limit, the excess must be carried over to the following fiscal year. For FY 2025/2026, staff has calculated the City of Exeter’s appropriation limit based on the latest data provided by the State. The proposed limit is $11,751,095, and the City’s General Fund appropriations remain well below this threshold.

Adoption of the appropriation limit is required to comply with state law.

In 1979, California voters approved Proposition 4, informally known as the “GANN Initiative”, which provides limits to the amount of tax proceeds state and local governments spend each year. Annually, the City Council is required to establish an appropriation limit for the City of Exeter to comply with this legislation. The California Revenue and Taxation Code, Section 2227, mandates that the State Department of Finance transmit an estimate of the percentage change For action by:
☒City Council
Regular Session:
☐Consent Calendar
☐Regular Item
☒Public Hearing
Review:

City Administrator
(Initials Required)
______
Agenda Item Number: J.2.

Department Recommendation:

Summary:

Background:

J.R.
in population at the beginning of the year to local governments which is the basis for this calculation, the document is attached to this report.

The State of California provides the population and California per capita personal income change data for local jurisdictions to calculate their appropriations limit. Each local jurisdiction must use the percentage change in population factor from January 01, 2025, in conjunction with a change in the cost of living or cost factor, to calculate their appropriations limit for fiscal year 2025-2026.

As shown on Attachment A, the percentage change of personal income per capita over the prior year was 6.44 (a 78% increase from January 01, 2024). The population percentage change for Exeter was -0.19 percent. Based on this information, the 2025-2026 General Fund appropriation limit for the City of Exeter is $11,751,095 as shown in the calculation document attached to this report. The GANN limit increase from $10,666,171 (FY2024/2025) to $11,751,095 is mainly from the increase in state-wide per capita personal income.

The General Fund is the only fund subject to the appropriation limit mandated by the State since it is the only fund which levies taxes. The adopted appropriation for the General Fund for FY2025-2026 is $6,138,602 which represents less than 53% of the appropriation limit. Any challenge must be brought within 45 days from the effective date of the resolution.

There is no direct fiscal impact associated with this action.

This is an annual item and in previous years the City Council has adopted similar resolutions establishing General Fund appropriations limits.
• Calculation of Gann Limit
• Price Factor and Population Information
• FY 25/26 Percent Change in Population for Tulare County • Resolution No. 2025-25
I move to adopt Resolution No. 2025-25, A Resolution of the City Council of the City of Exeter, establishing a Fiscal Year 2025/2026 General Fund Appropriation Limit of $11,751,095.

Fiscal Impact:

Prior City Council Actions:

Attachments:

Recommended motion to be made by the City Council:

City of Exeter GANN Appropriation Limit for FY2025-2026 I. Appriopriation Limit FY 2024-2025 $ 11,061,128
Growth Factor
1) Population Change (-.19%) from Attachme 0.9981
2) Per Capital Income Change (6.44% from At 1.0644
II. Calculation of Growth Factor: 1) X 2) 1.0624
New GANN Amount with Growth Factor (I X II) $ 11,751,095

CITY OF EXETER GANN APPROPRIATIONS LIMIT
For Fiscal Year 2025-2026
May 2025
Dear Fiscal Officer:

Subject: Price Factor and Population Information
Appropriations Limit
California Revenue and Taxation Code Section 2227 requires the Department of Finance to transmit an estimate of the percentage change in population to local governments. Each local jurisdiction must use their percentage change in population factor for January 1, 2025, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2025-26. Attachment A provides the change in California’s per capita personal income and an example for utilizing the price factor and population percentage change factor to calculate the 2025-26 appropriations limit. Attachment B provides the city and unincorporated county population percentage change along with the population percentage change for counties and their summed incorporated areas. The population percentage change data excludes federal and state institutionalized populations and military populations.

Population Percent Change for Special Districts
Some special districts must establish an annual appropriations limit. California Revenue and Taxation Code Section 2228 provides additional information regarding the appropriations limit.

Article XIII B, Section 9(C) of the California Constitution exempts certain special districts from the appropriations limit calculation mandate. The code section and the California Constitution can be accessed at the following website: http://leginfo.legislature.ca.gov/faces/codes.xhtml.

Special districts required by law to calculate their appropriations limit must present the calculation as part of their annual audit. Any questions special districts have on this requirement should be directed to their county, district legal counsel, or the law itself. No state agency reviews the local appropriations limits.

Population Certification
The population certification program applies only to cities and counties. California Revenue and Taxation Code Section 11005.6 mandates Finance to automatically certify any population estimate that exceeds the current certified population with the State Controller’s Office. Finance will certify the higher estimate to the State Controller by June 1, 2025.

Please Note: The prior year’s city population estimates may be revised. The per capita personal income change is based on historical data.

If you have any questions regarding this data, please contact the Demographic Research Unit at (916) 323-4086.

JOE STEPHENSHAW
Director
By:

ERIKA LI
Chief Deputy Director
Attachment
May 2025
Attachment A
A. Price Factor: Article XIII B specifies that local jurisdictions select their cost of living factor to compute their appropriation limit by a vote of their governing body. The cost of living factor provided here is per capita personal income. If the percentage change in per capita personal income is selected, the percentage change to be used in setting the fiscal year 2025-26 appropriation limit is:

Per Capita Personal Income
Fiscal Year Percentage change
(FY) over prior year
2025-26 6.44
B. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2025-26 appropriation limit.
2025-26:

Per Capita Cost of Living Change = 6.44 percent
Population Change = 0.28 percent
Per Capita Cost of Living converted to a ratio: 6.44 + 100 = 1.0644 100
Population converted to a ratio: 0.28 + 100 = 1.0028
100
Calculation of factor for FY 2025-26: 1.0644 x 1.0028 = 1.0674 FISCAL YEAR 2025-26
Attachment B
Annual Percent Change in Population Minus Exclusions*
January 1, 2024 to January 1, 2025 and Total Population January 1, 2025 City County
Percent
Change 24-
25 Population
Minus
Exclusions 1-1-
24 Population
Minus
Exclusions
1-1-25
Total
Population
1-1-25
Dinuba City Tulare 0.67 25,852 26,025 26,025
Exeter City Tulare -0.19 10,252 10,233 10,233
Farmersville City Tulare -0.29 10,422 10,392 10,392
Lindsay City Tulare -0.07 12,734 12,725 12,725
Porterville City Tulare 0.04 63,427 63,455 63,622
Tulare City Tulare 2.02 71,557 73,002 73,002
Visalia City Tulare 0.69 145,714 146,722 146,978
Woodlake City Tulare 2.72 7,793 8,005 8,005
Balance of County Tulare 0.54 135,452 136,180 136,227
Incorporated Tulare 0.81 347,751 350,559 350,982
County Total Tulare 0.73 483,203 486,739 487,209
RESOLUTION 2025-25

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EXETER, ESTABLISHING A FISCAL YEAR 2025/2026 GENERAL FUND APPROPRIATION LIMIT OF $11,751,095 WHEREAS, In 1979, California voters approved Proposition 4 (Article XIII-B of the California State Constitution), informally known as the “GANN Initiative”, which provides limits to the amount of tax proceeds state and local governments spend each year; and WHEREAS, in 1980, the State Legislature added Section 9170 of the Government Code stating that the governing body of each City must establish by resolution, an appropriation limit for the following year. The limit for any fiscal year is equal to the previous year’s limit, adjusted for population changes and the change in the U.S. Consumer Price Index (or California per capita personal income, if smaller). The information is provided by the California Department of Finance.

WHEREAS, Proposition 111 modified Article XIII-B. A City may choose which annual adjustments to use. The adjustment factors include the growth in the California Per Capita Income, or the growth in the non-residential assessed valuation due to construction within the City and the population growth within the City or county.

IT IS NOW THEREFORE RESOLVED THAT; the appropriations limit as defined by Propositions 4 is set at $11,751,095 for the 2025-2026 fiscal year using the personal income per capita change of 6.44 and the population percent change of -0.19 as established by the Department of Finance.

PASSED AND ADOPTED by the City Council of the City of Exeter this 24th day of June, 2025, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
_________________________________
Jacob Johnson, Mayor
ATTEST:
_____________________________
Francesca Quintana, City Clerk
Agenda Item Staff Report
Meeting Date:

June 24, 2025
Wording for Agenda:

Consideration of the Establishment of a Legal Expenditures Account Under the Code Enforcement Department and the
Allocation of $85,000 for Fiscal Year 2024/25.

Submitting Department:

Finance
Contact Name:

René Miller
Staff recommends that the City Council approve establishing a legal expenditures account under the Code Enforcement department and the allocate $85,000 for Fiscal Year 2024/25 Summary:

When the operating budget was originally prepared, the City had few code enforcement projects in progress. Several months ago, CIVICA law firm was engaged to assist staff with code enforcement issues by offering legal advice as well as filing necessary legal paperwork for ongoing code enforcement cases.

Due to the unanticipated volume and complexity of these efforts, actual costs have significantly exceeded initial projections. As a result, additional funding in the amount of $85,000 is now required to cover these expenses through the end of the fiscal year.

This appropriation is necessary to meet current-year obligations. Staff will return to the Council in the new fiscal year with a recommendation for any additional appropriations that may be needed.

The City was without a dedicated code enforcement employee for a period of time in 2024.

During this vacancy, several properties came to the attention of staff that required cleanup due to conditions that were creating blight in the community and unwanted activity. This required legal expertise and special filing to complete the project.

For action by:
☒City Council
Regular Session:
☐Consent Calendar
☒Regular Item
☐Public Hearing
Review:

City Administrator
(Initials Required)
______
Agenda Item Number: J.3.

Department Recommendation:

Background:

J.R.

On the recommendation of the City’s legal counsel, the City engaged CIVICA a firm with expertise in code enforcement legal matters. To date, all CIVICA-related expenditures have been charged to the City’s general legal account. It is a better practice to account for the services costs associated with code enforcement efforts under the proposed Legal Expenditures Account with the Code Enforcement budget. At the time the City engaged CIVICA, the full scope and cost of their services were unknown. The total cost paid to engage Civica for their work through April 2025 is approximately $71,000.

Staff expect to receive additional invoices before the end of the fiscal year. Early in the process, monthly costs ranged between $7,000 and $9,000. Over the last three months, monthly expenses have averaged around $3,500. To ensure enough budget to cover all the expenses staff is seeking $85,000 to be appropriated.

The proposed appropriation will increase total expenditures within the City’s General Fund.

However, this action will also support more accurate planning and budgeting for future code enforcement activities.

During the current fiscal year, the City recovered $41,000 related to a prior code enforcement case. In 2020, the City placed a lien on a property to recover costs associated with code enforcement actions. The property has since sold, and the City received $25,000 for the original lien amount, along with $16,000 in penalties and interest.

The $41,000 recovered from the 2020 code enforcement case can be utilized to fund a portion of the legal expenditures and the remaining $44,000 required to fund this appropriation is able to be covered through salary savings realized during the fiscal year.

No previous City Council action related to this item.
• None
I move to establish a Legal Expenditures Account under the Code Enforcement Department and the Allocation of $85,000 for Fiscal Year 2024/25 or provide alternate direction to staff.

Fiscal Impact:

Prior City Council Actions:

Attachments:

Recommended motion to be made by the City Council:

Agenda Item Staff Report
Meeting Date:

June 24, 2025
Wording for Agenda:

Fiscal Year 2025/2026 Budget Update
Submitting Department:

Finance
Contact Name:

René Miller
For informational purposes only. No action required.

The City continues to maintain a strong financial position. This update is being presented to provide the City Council and community with a status report on the current budget and financial outlook. The budget remains balanced overall, with the exception of a few planned capital investments.

Over the last several years, the City has worked diligently to implement policies to improve the financial condition of the City and maintaining a balanced budget. Maintaining a balanced budget is a critical step towards maintaining financial reserves while preserving and improving core services.

The two major components of the City’s finances are the General Fund and the Enterprise Funds (Utility), with the remaining non-discretionary funds essentially being a pass-through funding designated for specific purposes. The General Fund has seen significant improvements throughout the last year. All departments have been diligent in monitoring departmental expenses to stay within budget. This has resulted in cost savings and, coupled with revenue increases, provided the ability for the City to significantly increase reserves. There have also been various vacant positions within the past year that have provided expenditure savings and thus increasing reserves.

For action by:
☒City Council
Regular Session:
☐Consent Calendar
☒Regular Item
☐Public Hearing
Review:

City Administrator
(Initials Required)
______
Agenda Item Number: J.4.

Department Recommendation:

Summary:

Background:

J.R.

City staff have worked with an investment company to greatly increase investment revenue while keeping the City’s cash investment safe and this has resulted in increased reserve balances.

Enterprise Funds such as the Water and Sewer funds are doing very well and currently have a positive fund balance and reserves are greater than the 25% minimum set by the City Council.

The Sanitation fund is back in the black and is expected to build a 25% reserve in the coming years.

The development of a Capital Improvement Program (CIP) program allows the city to plan for repairs and upgrades in appropriate timing to ensure cost savings. It is the City’s goal that moving forward, the estimated cost of these projects will be incorporated into rate to ensure there are sufficient funds available in the future to complete the projects necessary.

The financial improvements discussed above have stabilized the City’s fiscal position. Even with the increasing CalPERS unfunded liability payments and unstable economy, the City is currently in a better position to continue to make progress while potentially weathering future challenges.

General Fund:

Understanding where the City’s revenue comes from is an important step in managing finances.

Property taxes are currently the largest source of revenue and it is important to note that they are only increasing at a rate of about 1% per year without an increase in housing. A summary of the General Fund Revenues and Expenditures is attached to this report. Below is a table showing the percentage of each major type of general fund revenue as compared to the total general fund revenue.

GENERAL FUND REVENUES REVENUES % OF TOTAL
Property Taxes 2,624,900$ 42.76%
Sales Taxes $ 964,752 15.72%
Utility Users Tax $ 740,000 12.05%
Interfund Transfers - Street Rev $ 375,000 6.11%
Fire Property Taxes $ 290,000 4.72%
Franchise Fees $ 270,500 4.41%
Police Services $ 226,800 3.69%
Prop 172 $ 147,600 2.40%
Transient Lodging Tax $ 140,000 2.28%
Building Fees $ 103,550 1.69%
Licenses & Fees $ 76,200 1.24%
Recreation Fees $ 62,000 1.01%
Other Revenue $ 55,500 0.90%
Fines $ 48,600 0.79%
Grants $ 11,000 0.18%
Investment Revenue $ 2,200 0.04%
Total General Fund Revenue 6,138,602$
Sales taxes and Utility taxes have increased slightly with the current economic changes. The actual Sales Taxes and UUT have come in over budget for the fiscal year 2025. The total budgeted revenues are approximately 6% higher than the 2024/25 originally budgeted revenues.

Budgeted general fund expenditures are approximately 6% higher than the originally budgeted expenditures from last fiscal year. Some of that increase is due to the cost of living adjustments to salary and benefits. The primary increases are within the Police department due to salary increases.

GENERAL FUND EXPENDITURES
Mayor & City Council $ 6,200
City Administrator 139,540
Finance Department 104,800
General Government 1,067,190
Police Department 3,937,740
Street Department 518,058
Recreation 160,678
Parks 236,710
Total General Fund $ 6,170,916
General fund 2026 budgeted expenditures
Council 0.10%

2.26% City Administrator

1.70% Finance Department

17.29% General Government

63.81% Police Department

8.4% Street Department
Recreation2.6%
Parks 3.84% Expenditures
Mayor & Council City Administrator Finance Department General Government Police Department Street Department Recreation Parks
Utility Funds:

Below is a summary of the three Enterprise – Utility funds. The revenues shown are charged and not necessarily what will be collected. Water and Sewer Funds have revenue exceeding operating expenditures. Prior years’ increased reserves combined with current savings allows for CIP development which is important to a healthy utility service.

With regard to the Sanitation fund, the City has been able to stay under budget in previous years, so the fund cash has maintained.

DESCRIPTION REVENUES

OPRERATING

EXPENDITURES

CAPITAL

EXPENDITURES

UTILITY FUNDS
WATER FUND $ 3,105,120 $ 2,272,520 $ 2,798,910 $ 2,615,418 SANITATION FUND $ 1,808,000 $ 1,819,210 $ - $ 40,394
SEWER FUND $ 2,375,030 $ 1,595,400 $ 1,136,000 $ 3,356,002 BUDGET

UNRESTRICTED
CASH 5/31/25
Measure P:

Measure P was voted in by taxpayers in 2020. This percentage of sales taxes was kept in a separate fund to be accountable to the public for the expenditures from this fund. The City established an oversight committee to guide the expenditures of the fund.

Below is a breakdown of the budgeted expenditures for 2025-26 fiscal year.

General Government Srvc $ 285,150
Code Enforcement 160,350
Police Department 325,070
Recreation 135,920
Parks 40,000
Water Maintenance Buildings 12,000
CIP - Street Department 600,000
CIP - Fire Engine Replacement 100,000
Total Measure P Expenditures $ 1,658,490
Measure P Expenditures
The General Government expense in Measure P is primarily Animal Control Services that are paid to the City of Visalia. Code Enforcement, Police and Recreation all have an employees paid from Measure P funds as well as other expenses. The remaining expenses are designated for facilities maintenance or capital projects.

There is no fiscal impact associated with this specific action, it is for informational purposes only.

On June 25, 2024, the council approved a 2-year operating budget for the Fiscal Years ending 2025 and 2026.
• Approved 2025 & 2026 Budget
• Fund Revenue and Expenditure Summaries
No action required at this time, this item is for informational purposes only.

Fiscal Impact:

Prior City Council Actions:

Attachments:

Recommended motion to be made by the City Council:

City of Exeter
Fiscal Year 2024/25 & 2025/26 Budget
Adopted Version 6/25/2024 -
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 1

TABLE OF CONTENTS
Introduction 3
Transmittal Letter 4
City Overview 7
History of City 8
Demographics 9
Organization Chart 13
Fund Structure 14
Basis of Budgeting 16
Financial Policies 17
Budget Process 18
Budget Overview 20
Executive Overview 21
Fund Summaries 22
All Funds Summary Page 23
Departments 36
Mayor and City Council 37
City Administration 41
Finance 46
General Government 50
Police Department 56
Streets 62
Recreation 66
Parks 71
Public Works 75
Road Funds 83
Housing Funds 86
Internal Service Fund 89
Measure P 92
Capital Improvements 96
Capital Improvement Plan Overview 97
Supplemental Information 109
FY 2024/2025 and FY 2025/2026 Budget Resolution 2024-14 110 FY 2024/2025 GANN LIMIT 112
FY 2024/2025 & 2025/2026 PERSONNEL ALLOCATION 113
FY 2024/2025 FEE SCHEDULE 114
Appendix 125
Glossary 126
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 2

INTRODUCTION
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 3 Transmittal Letter
June 20, 2024
Mayor and City Council:

We are pleased to present to the Council the City of Exeter 2024-2025 and 2025-2026 two-year budget. This budget provides the financial outline for the programs and services the Council has directed for the City of Exeter for the next two years. This two-year budget will result in eight straight years of balanced budgets, which continues to provide a sustainable fiscal plan for the future.

The General Fund Reserve has continued to grow, although at an anticipated slower rate since much of the one-time funding through the pandemic has ended. In addition, due to the fiscal improvement that has occurred over the last several years, the Council has had the opportunity to begin pushing the budget more in providing for the needs of the community and the organization. Measure P revenues have bolstered funding for many General Fund type needs such as Public Safety, Code Enforcement, Road Improvements, Facilities and Recreation providing for additional opportunities in these areas. Although recent dips in sales tax have been observed, the financial outlook for the next two years appears solid, primarily due to continued adherence to the fiscal policies set by the Council and budgeting that planned for some potential variations. The potential for future development could also improve revenues into the General Fund and Measure P in upcoming years but will also be somewhat dependent on the economy.

Investing in City Enterprises
With the previous 5-year rate correction completed, this budget continues to provide for improvements in the City’s water and sewer systems. These backbone public works facilities need capital investment to continue to:

Address water and sewer system vulnerabilities
Improve water system stability and reliability
Reduce water leaks
Improve sewer lift station reliability
Sustain efficient and reliable systems into the future
The budget proposes to address these issues with funding for the operational budget (day to day maintenance and operations) and implementation of an increasing Capital Improvement Plan (CIP) going into the future. With the 5-year rate correction completed, rates will continue to be evaluated to keep up with increasing costs on an ongoing basis rather than waiting for another large correction to be needed.

Capital Improvement Plan (CIP)
This budget continues to propose a comprehensive approach to funding projects with a two-year budget implementation period and four additional years of planning included for each fund to improve the reliability of the City’s main infrastructure investments in Water, Sewer and Roads.

The proposed capital plan totals $8.9 million for FY 2024/2025 and $6.1 million for FY 2025/26. Due to several years of saving for road projects and outside additional funding, the City will continue to see major road improvements and maintenance underway in the next few years. In addition, the City will continue taking on City Facility CIP projects to City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 4 maintain and improve those assets.

Due to the size and volume of City infrastructure, large improvements in the systems take time. With the most recent 5- year utility rate correction being completed earlier this year, and the ongoing contribution of Measure P funding in roads, funding needed to make greater strides in significant infrastructure improvement is available. Continual growth and improvement in the City’s Capital Improvement Project (CIP) Program is now possible and is anticipated to be an area of concentration. An improved CIP Program will provide for more streamlining of project execution, efficiency and cost effectiveness for completion of projects.

Future
The improvements discussed above have stabilized and improved the City’s fiscal position and are proving to be timely.

As the City prepares the FY2024/2025 and FY2025/2026 budgets, the nation continues to be faced with inflationary pressures resulting from pandemic funding and supply chain disruptions. Inflation has significantly increased costs to the City. In addition, a decline in sales tax has begun being observed in the General Fund and Measure P revenues. Current forecasts are varied and seem to change rapidly but a downturn for a year or two appears possible with a gradual recovery taking multiple years to return to previous conditions.

While the particulars of the economic conditions for the next few years are uncertain, particularly with inflation and the downturn in sales tax, the pragmatic implementation of the City’s fiscal policies and thoughtful budgeting strategies the City has followed for several years continues to provide an optimistic, but cautious, outlook for the next several years.

These practices continue to move the City forward in providing essential services, while not only resuming the recreation services but increasing them in the process, in spite of the challenges that have occurred.

In addition, the City’s contributions to CalPERS UAL (Unfunded Asset Liability) is projected to increase each year. The current year contribution amount is approximately $1.4M. It will increase to over 1.8 Mil by FY2029/2030 as demonstrated in the CHART 2: Forecasted Increase in Pension Costs. To cope with these increased costs as well as other costs that will increase with time, the City will need to be mindful to improve operations while keeping costs down as much as possible.

CHART 2: ESTIMATED CALPERS EMPLOYER CONTRIBUTION
Despite these challenges, the City has continued to make great improvements by:

1. Keeping the General Fund budget balanced

2. Increasing the reserves in the General Fund

3. Completing rate increases in the Enterprise Funds in order to address system needs to maintain service

4. Identifying how to continue forward with all operations in the City in a sustainable manner

5. Resuming and improving recreation services

6. Funding essential services in a manner that will continue to improve the City’s operations We are cautiously optimistic that the City will continue to improve in what could be a difficult fiscal period for many government agencies should inflation and/or a recession continue for an extended period of time. In addition, we are hopeful that we are seeing the end of challenges due to the COVID-19 disease pandemic.

City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 5 Acknowledgements
We thank the City Council for their direction and efforts in developing this budget and continuing to improve the City organization and community. Thank you to the City’s Executive team for their work on this budget and their staff’s hard work continuing to provide cost effective, efficient, and sustainable services to the community we serve.

Sincerely,
Adam Ennis Eekhong Franco City Administrator Finance Director City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 6 City of Exeter Mission and Vision
Vision Statement
To protect, preserve and promote the historical charm of Small Town America in a safe family friendly atmosphere surrounded by natural beauty with access to year-round outdoor activities, rich with unique traditions and a high quality of life.

Mission Statement
In partnership with the community, the City of Exeter strives to protect, preserve, and promote the best quality of life enjoyed by the residents and visitors with teamwork, transparency and collaboration in a fiscally sustainable manner.

Exeter City Council Map
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 7 History of City
Before the coming of European settlers, the area that is now Exeter was part of a vast plain where elk, antelope and deer grazed and spring wildflowers bloomed in profusion. Native American Indians made their homes in the oak forest two miles north of the present town.

In 1888, as the railroad carved its way through the southern San Joaquin valley, towns grew along its route. D.W. Parkhurst, representing the Southern Pacific Railroad, bought land from John Firebaugh, an early settler, and the town of Exeter was born, named after Parkhurst’s native Exeter, England.

The development of water resources and the planting of fruit trees and vines brought growth to the small community. The first school was built in 1897, the high school district was organized in 1908, and the residents voted to incorporate in 1911. Cattle ranching was an integral part of Exeter’s history. The Gill Cattle Company of Exeter was established in the late 1800’s and is still in operation. Once the largest cattle ranching business in the United States, the company owned and leased more than six million acres of land in nine western states.

Boasting the finest navel oranges in the world, Exeter, California, has a rich agricultural heritage built on a hundred years of American tradition. Exeter is known for growing the sweetest oranges in the world and also as the “Citrus Capital of the World”.

In 2011, Exeter paused to celebrate 100 years as an incorporated city. A number of special events occurred throughout the year, including the planting of a Centennial Time Capsule, a Centennial parade, and a full day of activities in City Park culminating in a concert by the Sons of the San Joaquin. Throughout the remainder of the year, additional Centennial-themed events took place to celebrate Exeter’s 100th birthday.

City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 8 Population Overview

TOTAL POPULATION
10,327 .2%
vs. 2021

GROWTH RANK
218 out of 498
Municipalities in California

DAYTIME POPULATION
9,627
Daytime population represents the effect of persons coming into or leaving a community for work, entertainment, shopping, etc. during the typical workday. An increased daytime population puts greater demand on host community services which directly impacts operational costs. * Data Source: American Community Survey 5-year estimates

POPULATION BY AGE GROUP
Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly. * Data Source: American Community Survey 5-year estimates * Data Source: U.S. Census Bureau American Community Survey 5-year Data and the 2020, 2010, 2000, and 1990 Decennial Censuses 1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
20122013
2014
2015
2016
2017
2018
2019
2020
2021
2022
7k
8k
9k
10k
11k
<5 5-9 10-14 15-19 20-24 25-34 35-44 45-54 55-59 60-64 65-74 75-84 >85 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 9 Household Analysis

TOTAL HOUSEHOLDS
3,226
Municipalities must consider the dynamics of household types to plan for and provide services effectively. Household type also has a general correlation to income levels which affect the municipal tax base.
* Data Source: American Community Survey 5-year estimates 12%
lower than state average
Family Households
43%
1%
lower than state average
Married Couples
49%
14%
lower than state average
Singles
20%
11%
lower than state average
Senior Living Alone
12%
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 10 Economic Analysis
Household income is a key data point in evaluating a community’s wealth and spending power. Pay levels and earnings typically vary by geographic regions and should be looked at in context of the overall cost of living.

HOUSEHOLD INCOME
Above $200,000
6%
67%
lower than state average
Median Income
$65,750
28%
lower than state average
Below $25,000
19%
42%
higher than state average
* Data Source: American Community Survey 5-year estimates Over $200,000
$150,000 to $200,000
$125,000 to $150,000
$100,000 to $125,000
$75,000 to $100,000
$50,000 to $75,000
$25,000 to $50,000
Below $25,000
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 11 Housing Overview
2022 MEDIAN HOME VALUE
$251,100
* Data Source: 2022 US Census Bureau (http://www.census.gov/data/developers/datasets.html), American Community Survey. Home value data includes all types of owner-occupied housing.

HOME VALUE DISTRIBUTION
* Data Source: 2022 US Census Bureau (http://www.census.gov/data/developers/datasets.html), American Community Survey. Home value data includes all types of owner-occupied housing.

HOME OWNERS VS RENTERS
Exeter
42%
Rent
58%
Own
State Avg.
44%
Rent
56%
Own
* Data Source: 2022 US Census Bureau
(http://www.census.gov/data/developers/datasets.html), American Community Survey. Home value data includes all types of owner-occupied housing.
2009
2010
2011
20122013
2014
2015
2016
2017
2018
2019
2020
2021
2022
150k
175k
200k
225k
250k
275k
> $1,000,000
$750,000 to $999,999
$500,000 to $749,999
$400,000 to $499,999
$300,000 to $399,999
$250,000 to $299,999
$200,000 to $249,999
$150,000 to $199,999
$100,000 to $149,999
$50,000 to $99,999
< $49,999
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 12 Organization Chart
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 13 Fund Structure
The City of Exeter has five main operating funds: a General Fund, three Enterprise Funds, and an Insurance Fund. The remaining funds are being utilized to administer capital projects and grant activities and monitoring.

GENERAL FUND- Fund 104
The General Fund is used for all the general revenues of the City, not specifically levied or collected for other City funds and the related expenditures. The general fund accounts for all financial resources of a governmental unit which are not accounted for in another fund. The primary revenue sources are Property Tax, Vehicle License In-Lieu Property Taxes, and Sales Taxes. Major City departments operate utilizing the General Fund: City Council, Administration, Finance, Police Department, Parks, Recreation, and Streets..

SPECIAL REVENUE FUNDS

ROAD FUNDS
Gas Tax – Fund 109
Established to account for the construction and improvement of streets and roads. Revenue is provided by funds received from state sales taxes on gasoline. Monies are derived from Sections 2103, 2105, 2106, 2107 and 2107.5 of the Streets and Highways Code. These revenues come from a gas tax placed on motor vehicle fuels. This fund receives money that is distributed to each region based on population and road miles. Funds are to be used only for costs related to construction, improvements and maintenance of streets and roads.

Transportation – Fund 113
Established to account for the expenditure on streets, roads, and bike facilities. Revenues are derived from 1/4 cents of statewide sales tax collected and returned to each county in compliance with the Local Transportation Development Act.

Funds may be used for road and street purposes, including bike/pedestrian facilities and transit. This fund also receives other monies administered by the Tulare County Association of Governments (TCAG). The fund is to be used only for approved transportation projects.

Measure R - Fund 131
In November 2006, the voters of Tulare County authorized a ½ cent sales tax for transportation. This sales tax is shared within the County and an Oversight Committee was formed to ensure that the revenues and expenditures are spent as per the Measure. The Local portion, 35% of the total county amount, is distributed to cities for local transportation projects. The City receives a portion of funds from 50% of the total of Measure R received in the county, based upon a voter approved project list.

Road Maintenance and Rehabilitation Act (SB1) - Fund 136 The Road Repair and Accountability Act of 2017 modified how California’s transportation system was funded. By way of increasing or indexing the fuel excise tax and a vehicle registration fee adjustment, SB-1 ensures additional transportation revenues are generated to better fund the maintenance and rehabilitation of the state’s local road infrastructure. It also lays out important grounds for accountability, efficiency and performance measures for California’s infrastructure investment. The funds are limited to road improvements as approved by the City Council.

HOUSING FUNDS
Community Development Block Grant (CDBG) and HOME – Funds 111, 117 & 124 Established to account for the grant program income/proceeds from Housing and Community Development Department (HCD)/Department of Housing and Urban Development (HUD) to improve housing and community projects in qualifying areas of the City. Revenues provided are awarded through HCD from funding through HUD. The Community Development Block Program (CDBG) is authorized under Title 1 of the National Affordable Housing Act. The primary objective of the CDBG program is the development of a viable urban community through the provision of decent housing, a suitable living environment and economic opportunity, principally for low and moderate income persons.

BEGIN Program - Fund 128
This fund was established to administer down-payment assistance loans to qualifying first-time low-and moderate-income homebuyers.

OTHER SPECIAL REVENUE FUNDS
Special Service District: Lighting & Landscape Maintenance Assessment Districts – Fund 140 Established to account for the revenues and expenditures associated with maintenance of landscape districts throughout the City. Revenue is collected from property owner-approved assessments. The fees are collected and expended by the district solely on the associated district maintenance costs.

CASp Program – Fund 135
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 14 Established to account for the $4 assessed for all business licenses as required by the State of California SB 1186. SB 1186 adds new rules and protections for business owners related to access compliance requirements set forth under the ADA, the California Building Code, and SB 1608.

COPS – Fund 137
The Citizens Option for Public Safety (COPS) program was originally adopted in AB3229 (Brulte) 1996 with funding from the state general fund. Front line law enforcement funds are allocated to cities, counties and five police protection districts on a population basis. In FY 2000/2001, the law was amended to provide a minimum frontline law enforcement allocation of $100,000 to any local agency receiving funding under the program.

Police Donations – Fund 138
This was established to account for revenues received from public donations of cash and property. Monies deposited in this fund are utilized for one-time police expenditures and are not part of the regular operating budget of the Police Department.

Facilities & Impact Fees - Funds 112, 120 , and 201-209 These funds were established to account for impact fees paid by developers for landscaped medians, signals, railroad crossing improvements, bike paths, public facilities, stormdrains and parks. Within these funds, impact fees are held for the improvement of various facilities. Funds are to be used only for the purpose for which the impact fee was collected.

Measure P – Fund 141
Measure P, which increased sales tax within the city limits by one percent to 8.75%, passed in November 2020. It was put in place mainly to provide additional funding for city services like public safety, street improvements, parks and building facility maintenance.

American Rescue Plan Act – Fund 142
The City received once-time funding under the ARPA that provides a unique opportunity for strategic investments in long-lived assets and covering temporary operating shortfalls related to the Covid pandemic. This fund was established to streamline the fund reporting and auditing. All expense items budgeted under the ARPA Fund are considered one-time capital projects because all funds need to be committed by December 2024 following the funding guidelines.

ENTERPRISE FUNDS
The City has three Enterprise Funds to account for City operations financed and operated in a manner similar to a private business enterprise. The intent of the City is that the costs and expenses, including depreciation, of providing goods or services be primarily financed or recovered through user charges. All operational activities, providing goods or services, including but not limited to administration, operations, maintenance, financing and related debt services, billing and collections are accounted for in the respective funds. Operating and capital expenditures are only to be spent on the specific activities of the individual funds.

Sanitation -Fund 106
It was established to account for the operations of collecting and disposing of solid waste. Revenue is provided by user charges and limited grant funding.

Sewer - Fund 107
It was established to account for the treatment and disposal of wastewater. Revenue is provided by user charges, impact fees and limited grant funding. The wastewater treatment plant is located west of Belmont on Meyer Road.

Water - Fund 105
It was established to account for the operations of delivering potable drinking water. Revenue is provided by user charges, impact fees, and limited grant funding.

INTERNAL SERVICE FUND
The Internal Service Fund is used to finance and account for activities and services performed by a designated department within the City to another department in the City on a cost reimbursement basis.

Insurance - Fund 121
It was established to account for the insurance program activities for the City’s various types of insurance, such as health, disability, general liability, workers' compensation, and property. The 25% reserve level goal does not apply to this fund, depending on the overall program and funding goals.

City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 15 Basis of Budgeting

BUDGET APPROPRIATION CONTROL
Each fund’s appropriated budget is prepared on a detailed line item basis. Revenues are budgeted by source. Expenditures are budgeted by department and class as follows: salaries and benefits, departmental operating, major operating, debt services, contract services, fleet expenditure, facilities, utilities, and capital projects.. Budget revisions at this level are subject to final review by the City Council. The legal level of control is by department within a fund. Expenditures may not exceed appropriations at this level. Within these control levels, management may transfer appropriations without Council approval.

Revisions to the budget can be made throughout the year.

The budgets for the operating funds and proprietary fund operations are prepared on a cash basis and expenditures/encumbrances basis. Revenues are budgeted in the year the receipt is expected; and expenditures, which include encumbrances, are budgeted in the year that the applicable purchase orders are expected to be issued. The budget and actual financial statements are reported on the current basis. Unencumbered appropriations for annually budgeted funds lapse at fiscal year-end. Under Article XIIIB of the California Constitution (the Gann Spending Limitation Initiative), the City is restricted as to the amount of annual appropriations from the proceeds of taxes. If appropriations from proceeds of taxes exceed allowed appropriations, the excess must either be refunded to the State Controller or returned to the taxpayers through revised tax rates, revised fee schedules or other refund arrangements.

ACCOUNTING VERSUS BUDGETARY BASIS
The modified accrual basis of accounting is used by all City Funds except for Enterprise Funds which use a cash basis. This means that revenues are recognized when they become both measurable and available. Measurable means the amount of the transaction can be determined and available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when liabilities are incurred, except that principal and interest payments on long-term debt are recognized as expenditures when due. The accrual basis of accounting is utilized by all Enterprise and Internal Service Funds. This means that revenues are recorded when earned and that expenses are recorded at the time liabilities are incurred.

The City’s basis for budgeting is consistent with accounting principles generally accepted in the United States of America and with the City’s financial statements as presented in the Comprehensive Annual Financial Report .

Exceptions are as follows:

Capital expenditures within the Enterprise Funds and Internal Service Funds are recorded as assets on an accounting basis but are shown as expenditures on a budgetary basis.

Depreciation of capital assets and amortization of various deferred charges are recorded on an accounting basis only.

Principal payments on long-term debt within the Enterprise Funds and Internal Service Funds are applied to the outstanding liability on an accounting basis but are shown as expenditures on a budgetary basis.

The budget appropriates revenues and expenses for all of the City’s funds (General, Special Revenue, Enterprise, etc.).

ACCOUNTING STRUCTURE AND TERMINOLOGY
The complexities of the account structure utilized by the City do not lend themselves to a narrative and straight-forward description. However, some brief discussion is warranted to assist with reviewing the City’s budget. In the Departmental Budget Detail section of the Biennial Budget, expenditures are shown by the General Ledger (GL) account. In certain other sections of the Biennial Budget, such as the Revenue Summary, GL accounts may also be shown. These GL accounts are the fundamental building blocks through which the budget is constructed. The City’s GL structure includes four components:

Fund, Department, Expense Object, and Sub-Expense Object. All components contain three-digit numbers to properly account for various activities. The revenues are being tracked under Fund and Revenue Source/Category levels, not Department levels, to facilitate revenue sharing among departments. Data is presented in the Departmental Budget Detail at the Section level. Each of these objects and revenue source codes contain text descriptions. For expenditures, the description can be found next to the individual line item in the Departmental Budget Detail. For revenues, the object description is the category of revenue.

City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 16 Financial Policies
The City of Exeter strives for a stable financial environment in order to maintain continuity in operations. To that end, the City of Exeter strives to do the following in managing its finances:

1. Balanced Budget
The City will adopt a budget where ongoing revenues support ongoing expenses. If a budget is proposed that does not meet this criterion, it shall be noted in the budget’s adoption and a method to resolve this unsustainable budget will be stated.

2. Budget Reserve
The City recognizes that revenues will fluctuate. As a result, the City will seek to have an uncommitted reserve for all operating funds of at least 25% of expenses. The funding of this reserve will usually come from revenues in excess of expenditures or onetime revenues. If the City’s reserve falls below the 25% objective, it shall be noted in the budget’s adoption and a method to regain that level of reserve will be recommended.

3. One-time and Unpredictable Revenues
Large one-time or unpredictable revenues (more than $50,000) will only be used for one-time expenditures such as reserves, capital projects or specified length programs.

4. Enterprise Rates
The Enterprises will set their rates at a level to recover operating costs, fund an adequate reserve and maintain the City's capital infrastructure.

5. Investment Policy
The City will maintain and annually review its investment policy to assure that proper controls are in place to assure the safety and liquidity of the City’s cash assets.

6. Debt Management
The City will use debt sparingly and not to fund operating needs. Debt amortization will be capped for the useful life of the asset.

7. Annual Audit
To assure accountability and transparency, the City will annually conduct a financial audit.

City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 17 Budget Timeline
The City of Exeter prepares a budget covering operations and capital improvements that is comprehensive for the entire City. The process begins in January and typically concludes in June with the adoption of the Budget for the fiscal years (starting July 1).

January-February
The City completes its mid-year budget review, which covers the first six months of the fiscal year from July 1st through December 31 . This is a comprehensive review of all revenue sources and expenses for each department and fund. The midyear review is an important milestone to have an in-depth analysis of budget progress. Although most revenue sources and expenses are predictable in nature, they may not be paid to or from the City uniformly throughout the year and can have other factors that can impact them. Therefore, economic factors, legislative changes, local events, among others, are all considered and evaluated for their possible impact on the current year's city budget. These data points are reviewed and compared to prior periods for trend analysis and other statistical measures. The Mid-Year Review is a citywide process that includes input from the Department Heads and is reviewed by the City Administrator. All these requests are then assimilated into a formal budget amendment presented to Council for approval.

With a better view of where the City is headed toward the end of the fiscal year, finance staff begins to make projections for revenue and expenditures in the next two years. The staff considers both quantitative and qualitative factors in these estimates. Work also begins with each department to gather requests for additions or changes to the Capital Improvement Program (CIP) which ultimately creates the Capital Budget. Finance staff also begins work to create and update budget request documents for each department to complete in March.

Additionally, the City receives substantial revenues from Measure P, a new funding stream to augment general funds including public safety and parks, recreation, and roads. During February, the finance staff and the City Administrator coordinate an annual Measure P Oversight Committee meeting to provide updates and gather input on the Measure P funding priorities. The results are compiled into a staff report to present to the City Council for its input and direction. This is an important step towards the Measure P budgeting.

March
Typically, in March, finance staff compiles and analyzes the budget request documents from each department for both CIP and the Operation Budgets to create draft documents for the City Administrator to review. The City Administrator is then given a general status update based upon the preliminary budget with the budget requests compiled together for the first time. The City Administrator then begins the process with finance staff to review, prioritize, and discuss options with each department. From there, with the direction of the City Administrator, finance staff formalize the results into a document for City Council. The Capital Budget and Five-Year Capital Improvement Projection is first presented to Council in March to get direction on its inclusion in the overall budget of the City.

April
At this point, most budget items have been finalized by the City Administrator and the finance staff begins creating official reports, tables, charts, and other documents to prepare for final presentation and adoption by the City Council. Last minute additions, changes, and updates are made with the intent of having the most complete budget possible to present. Labor negotiations, if applicable, should also be concluded by this point in order to be included in the budget for the next two years.

May
The Proposed City Budget is typically rolled out sometime in May. Copies of the Proposed Budget are distributed to the City Council and community by way of Council Packets and the City’s website. Special budget hearings are scheduled for mid to late May, where the proposed budget is rolled out by the City Administrator and Director of Finance. Each City department is available to present or further explain their portion of the budget. The department budgets highlight department accomplishments from the past year, current status, plans, and requests for the next fiscal year. The budget hearing meetings are duly noticed public meetings that everyone is encouraged to attend, and ample opportunities are provided for the public to speak and engage. There are potentially two ways in which the Proposed Budget is revised before being adopted: the City Administrator may propose an amendment to the Proposed Budget or any member of the City Council makes a motion to add, alter, or remove appropriations for a particular program or project. Typical reasons for this would be a significant assumption that the budget has changed due to an event, such as legislative changes at the state level, an inadvertent omission of staff during the budget build process, or an unanticipated development in labor negotiations.

June
st
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 18 The proposed budget documents and reports are updated to reflect any changes from the prior meeting(s) and is then voted on by the City Council to adopt the budget as presented. There are other documents that are typically considered and adopted along with the annual budget, specifically:

Salary Schedule Table (sets compensation levels for all employees, required by State statute) Adoption of Position Allocation
Adoption of Memorandums of Understanding (MOU) with labor groups Adoption of Fee Schedule
The Appropriation Limit (Gann Limit) as calculated by State Department of Finance figures The City’s budget must be adopted by June 30th each year unless a special resolution is passed that extends appropriations into the new fiscal year.

Once adopted, the Proposed Budget becomes the Adopted Budget and Finance Department staff enter all new appropriations into the financial system in time for the first day of the new fiscal year (July 1st). The Adopted Budget document is created from the Proposed, posted on the City’s website, and distributed to interested parties. The City’s biennannual budget is adopted every June and covers two fiscal years beginning July 1st and ending June 30 of the 2 budget year. The City Council authorizes all appropriations, which is the legal authority to spend public tax or rate dollars for a specific purpose. All appropriations lapse on June 30th every fiscal year and must be reauthorized by the City Council if still needed for the purpose for which they were initially approved. From time to time, it becomes necessary to recognize new revenue and request new appropriations that were not included in the Adopted Budget. Budget appropriations may be revised at any time during the year by taking a Budget Amendment Resolution to the City Council. The process to amend the budget starts with a staff request to the City Administrator, review by the Finance Department, and a staff report to the City Council justifying the request. Typical budget amendments include:

Receipt of a grant for a new project or program
The progress/timing of a capital project has changed since the estimates developed in the budget.

The City is facing a significant unfunded need.

There is typically one larger amendment affiliated with the mid-year review and there may be a need for multiple other smaller amendments as well. Once these are completed, the final revised budget is the official record and included in the audited financial statement report to City Council each fiscal year. th nd
May 14, 2024
Initial budget discussion with the Council and receive feedback and directions Jun 7, 2024
First Public Hearing Notice on Budget Adoption being published Jun 11, 2024
Budget Workshop with the Council
Jun 12, 2024
6/12-6/19/24
Final Budget updates including the budget book
Jun 25, 2024
-Adopt GANN Limit
-Adopt the Fiscal Year 2024/25 and 2025/26 two-year budget -Adopt the Fiscal Year 2024/25 - FY 2029/30 CIP
-Adopt the Fiscal Year 2024/25 Rates and Fees Schedule
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 19

BUDGET OVERVIEW
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 20 Executive Overview
Every two years, the City of Exeter is required to appropriate biennial expenditure budgets which represent the maximum expenditure limit for the fiscal years. A balanced budget means that the total resources available to the City must be sufficient to cover the budget expenditures. Over the past several years, the City has reinforced budget principles to meet the service delivery needs of the community.

The two major components of the City’s finances are the General Fund and the Enterprise Funds, with the remaining non-discretionary funds essentially being pass through funding designated for specific purposes. The General Fund has seen improvements through gaining understanding and control of the budget. This has resulted in cost savings and, coupled with revenue increases, provided the opportunity for the Council to choose to significantly increase the reserve. Some of the significant increase in reserves over the last two years has been due to additional one-time funding that assisted in offsetting costs.

The Enterprise Funds have also experienced significant financial improvement with rate increases implemented over the last five years. The Water and Sewer funds are now in the positive territory. For the Sanitation Fund, the fund is back in the black but will take several more years to build a reserve. While improvement in the Enterprise funds has taken several years and is still coming into full fruition, they are headed down the road to financial recovery. This recovery is now beginning to provide the opportunity for development of a forecasting Capital Improvement Program (CIP) for planning projects that will provide increased system reliability. Implementation and execution of the Capital Improvement Program will evolve and improve over the next several years as planning, estimating, staffing, and scheduling challenges are addressed to develop a consistent delivery of projects across the organization.

The improvements discussed above have stabilized the City’s fiscal position and could prove to be timely. With the increasing CalPERS unfunded liability payments, inflation and predictions of a recession, the City is currently in a better position to continue to make progress while potentially weathering some challenges. Accomplishing this will require the City to continue managing fiscal resources well.

Table 1 “Proposed Appropriations” shows the total amount of appropriations reflected in the budget presented. The Council may provide additional direction and input in addition to holding a public hearing on the budget. The council always has the ability to reshape the budgets as it sees fit throughout the year.

City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 21

FUND SUMMARIES
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 22 All Funds Summary Page
Summary
Budgeted Revenue Source
Budgeted Expenditures
FY2022 FY2023 FY2024 FY2025 FY2026
$0
$5M
$10M
$15M
$20M
$25M
$30M
Revenue by Fund
2025 Revenue by Fund
GENERA…

WATER FUND
(16.6%)

WATER FUND

SEWER FUND
(12.8%)

SEWER FUND
MEASU…
SANI…
INSUR…
TRANSPO…

GAS TAX
FUND (1.6%)

GAS TAX
2026 Revenue by Fund
GENERA…

WATER FUND
(16.2%)

WATER FUND

SEWER FUND
(12.4%)

SEWER FUND
MEASUR…
SANI…
INSUR…
TRANSPOR…

GAS TAX
FUND (1.6%)

GAS TAX
Name Account ID FY2024 Requested FY2025 Budgeted FY2026 Budgeted City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 23

GENERAL FUND

PROPERTY TAX
CURRENT TAXES-SECURED 104.300.001.000 $972,000.00 $1,070,000.00 $1,144,900.00 CURRENT TAXES-UNSECURED 104.300.002.000 $65,000.00 $80,300.00 $85,900.00 PRIOR YEARS TAXES-SECURED 104.300.003.000 $17,000.00 $17,300.00 $17,600.00 PRIOR YEAR TAXES-UNSECURED 104.300.004.000 $1,000.00 $1,000.00 $1,000.00 PROPERTY TAX INTEREST 104.300.006.000 $3,000.00 $3,000.00 $3,000.00 PROPERTY TRANSFER 1430 104.300.007.000 $50,000.00 $25,000.00 $25,300.00 SUPPLEMENTAL PROPERTY TAXES 104.300.008.000 $18,000.00 $23,000.00 $23,000.00 PROPERTY TAX REAL 5380 104.301.004.000 $7,000.00 $6,100.00 $6,200.00 STATE MOTOR VEHICLE IN LIEU 104.306.002.000 $1,218,650.00 $1,268,000.00 $1,318,000.00 Total PROPERTY TAX: $2,351,650.00 $2,493,700.00 $2,624,900.00 MISC
CRIME PREVENTION 104.300.010.000 $500.00
CHILD PASSENGER SEAT (3051) 104.301.006.000 $100.00 $100.00 $100.00 BICYCLE SAFETY (3054) 104.301.007.000 $500.00
AIRCRAFT 1450 104.301.008.000 $1,000.00 $500.00 $500.00 RENTS AND CONCESSIONS 104.305.002.000 $40,000.00 $30,600.00 $31,200.00 VEHICLE LICENSE FEE EXCESS 104.306.006.000 $10,000.00 $13,000.00 $13,300.00 POST REIMB TRAINING 104.306.017.002 $6,000.00 $10,000.00 $10,000.00 OTHER 104.307.004.000 $500.00 $100.00 $100.00
OTHER REBATES/INCENTIVE PROG 104.307.004.002 $500.00 $300.00 $300.00 OTHER CURB/SIDWALK/GUTTER 104.307.004.003 $1,000.00 $0.00 $0.00 Total MISC: $60,100.00 $54,600.00 $55,500.00

OTHER TAX
FIRE TAX 104.300.009.001 $280,000.00 $285,000.00 $290,000.00 FRANCHISE 104.301.003.000 $220,000.00 $265,200.00 $270,500.00 Total OTHER TAX: $500,000.00 $550,200.00 $560,500.00

SALES TAX
PROP 172 104.300.011.000 $148,000.00 $141,900.00 $147,600.00 SALES AND USE TAX 104.301.001.000 $1,016,000.00 $955,200.00 $964,752.00 Total SALES TAX: $1,164,000.00 $1,097,100.00 $1,112,352.00 GRANT
STATE MANDATED REIMBURSE 104.306.016.000 $2,000.00 $5,000.00 $5,100.00 OTHER STATE REIMBURSE HWY 65 104.307.004.005 $5,900.00 $5,900.00 $5,900.00 Total GRANT: $7,900.00 $10,900.00 $11,000.00
TOT
TRANSIENT LODGING TAX 104.301.002.000 $145,660.00 $135,000.00 $140,000.00 Total TOT: $145,660.00 $135,000.00 $140,000.00
Name Account ID FY2024 Requested FY2025 Budgeted FY2026 Budgeted City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 24 UUT
UTILITY TAX 104.301.005.000 $740,000.00 $720,000.00 $740,000.00 Total UUT: $740,000.00 $720,000.00 $740,000.00

LICENSE & FEES
BUSINESS LICENSE 104.302.001.000 $60,200.00 $62,600.00 $63,200.00 DOG LICENSE 104.302.003.000 $4,600.00 $3,600.00 $3,700.00 OTHER LICENSES & PERMITS 104.303.004.000 $6,100.00 $9,100.00 $9,300.00 Total LICENSE & FEES: $70,900.00 $75,300.00 $76,200.00
FINES
VEHICLE CODE FINES 104.304.001.000 $18,000.00 $8,200.00 $8,400.00 OTHER COURT FINES 104.304.002.000 $600.00 $500.00 $500.00 PARKING FINES 104.304.003.000 $10,000.00 $10,200.00 $10,400.00 PUBLIC SAFETY FINES & FEES 104.304.007.000 $28,000.00 $22,000.00 $22,000.00 PROOF OF CORRECTION 104.304.008.000 $200.00 $100.00 $100.00 OTHER-ABATEMENT 104.307.004.006 $35,000.00 $7,200.00 $7,200.00 Total FINES: $91,800.00 $48,200.00 $48,600.00

INV EARNINGS
INVESTMENT EARNINGS 104.305.001.000 $2,200.00 $2,200.00 $2,200.00 Total INV EARNINGS: $2,200.00 $2,200.00 $2,200.00

TRANSFER
TRANSFER IN TRANSPORTAION 104.305.004.000 $200,000.00 $200,000.00 $200,000.00 TRANSFER IN GAS TAX FUND 104.305.005.000 $223,700.00 $175,000.00 $175,000.00 Total TRANSFER: $423,700.00 $375,000.00 $375,000.00

REC REVENUE
RECREATION HOUSE RENT 104.305.007.000 $12,000.00 $5,000.00 $5,000.00 RECREATION FEES 104.307.002.000 $60,000.00 $55,000.00 $57,000.00 Total REC REVENUE: $72,000.00 $60,000.00 $62,000.00

USER FEES
ZONING AND SUBDIVISION FEE 104.307.001.000 $8,200.00 $13,000.00 $13,300.00 ENGINEERING & INSPECTION 104.307.003.000 $1,000.00
DEVELOPMENT AGREEMENTS 104.307.006.010 $500.00
STREET SWEEPING,LEAF 104.307.007.000 $80,000.00 $86,550.00 $90,250.00 Total USER FEES: $89,700.00 $99,550.00 $103,550.00

SERVICE FEES
POLICE SERVICES 104.307.005.000 $75,000.00 $216,000.00 $226,800.00 Total SERVICE FEES: $75,000.00 $216,000.00 $226,800.00
Total GENERAL FUND: $5,794,610.00 $5,937,750.00 $6,138,602.00 Name Account ID FY2024 Requested FY2025 Budgeted FY2026 Budgeted City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 25

WATER FUND

INV EARNINGS
INVESTMENT EARNINGS 105.316.005.000 $8,000.00 $10,000.00 $10,000.00 Total INV EARNINGS: $8,000.00 $10,000.00 $10,000.00

TRANSFER
TRANSFER IN 105.316.012.000 $6,000.00
Total TRANSFER: $6,000.00

USER FEES
WATER USE FEE 105.316.001.000 $3,199,336.00 $2,915,525.00 $2,944,700.00 WATER METER INSTALLATION 105.316.002.000 $9,600.00 $9,600.00 $9,600.00 FEES 105.316.004.000 $45,000.00 $28,800.00 $28,800.00
WATER CAPITAL 1.00 FEE 105.316.006.000 $50,000.00 $45,000.00 $45,000.00 MISCELLANEOUS REVENUE 105.316.010.000 $3,000.00 $0.00 $0.00 Total USER FEES: $3,306,936.00 $2,998,925.00 $3,028,100.00

IMPACT FEES
WATER METER CAPITAL IMPRVMT 105.316.007.000 $30,000.00 $66,030.00 $67,020.00 Total IMPACT FEES: $30,000.00 $66,030.00 $67,020.00
Total WATER FUND: $3,350,936.00 $3,074,955.00 $3,105,120.00

SANITATION FUND
MISC
OTHER REVENUE 106.317.006.000 $18,000.00 $3,000.00 $3,000.00 Total MISC: $18,000.00 $3,000.00 $3,000.00

USER FEES
REFUSE COLLECTION & DUMP CHG 106.317.001.000 $2,200,000.00 $1,731,000.00 $1,805,000.00 Total USER FEES: $2,200,000.00 $1,731,000.00 $1,805,000.00 Total SANITATION FUND: $2,218,000.00 $1,734,000.00 $1,808,000.00

SEWER FUND
MISC
PROCEEDS FROM SALE OF ASSETS 107.318.010.000 $1,000.00
Total MISC: $1,000.00 $0.00 $0.00

INV EARNINGS
INVESTMENT EARNINGS 107.318.005.000 $1,000.00 $2,000.00 $2,000.00 Total INV EARNINGS: $1,000.00 $2,000.00 $2,000.00

TRANSFER
TRANSFER IN 107.318.012.000 $6,000.00
Total TRANSFER: $6,000.00
Name Account ID FY2024 Requested FY2025 Budgeted FY2026 Budgeted City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 26

USER FEES
SEWER FEES AND LEASES 107.318.001.000 $2,164,500.00 $2,364,000.00 $2,364,000.00 Total USER FEES: $2,164,500.00 $2,364,000.00 $2,364,000.00

IMPACT FEES
SEWER CAPITAL IMPROVEMENT 107.318.003.000 $3,000.00 $9,030.00 $9,030.00 Total IMPACT FEES: $3,000.00 $9,030.00 $9,030.00
Total SEWER FUND: $2,175,500.00 $2,375,030.00 $2,375,030.00

GAS TAX FUND
GRANT
SECTION 2103 109.308.001.000 $130,000.00 $93,943.00 $94,900.00 SECTION 2106 GAS TAX 109.308.003.000 $50,000.00 $41,556.00 $42,000.00 SECTION 2107 GAS TAX 109.308.004.000 $85,000.00 $89,746.00 $90,600.00 SECTION 2107.5 GAS TAX 109.308.005.000 $6,000.00 $3,000.00 $3,000.00 INVESTMENT EARNINGS 109.308.006.000 $1,000.00 $1,000.00 $1,000.00 SECTION 2105 GAS TAX 109.308.007.000 $70,000.00 $66,280.00 $66,900.00 Total GRANT: $342,000.00 $295,525.00 $298,400.00
Total GAS TAX FUND: $342,000.00 $295,525.00 $298,400.00

TRANSPORATION FUND
GRANT
TRANSP-STREETS & ROADS 1325 113.314.020.000 $758,000.00 $706,000.00 $713,100.00 INVESTMENT EARNINGS 113.314.021.000 $1,000.00 $4,000.00 $4,000.00 Total GRANT: $759,000.00 $710,000.00 $717,100.00
Total TRANSPORATION FUND: $759,000.00 $710,000.00 $717,100.00

MEASURE R
GRANT
INVESTMENT EARNINGS 131.306.005.000 $1,000.00 $2,000.00 $2,000.00 LOCAL 131.306.015.001 $250,000.00 $252,500.00 $255,000.00 REGIONAL 131.306.015.002 $600,000.00 $0.00 $0.00
OTHER REVENUE 131.306.016.000 $5,000.00 $0.00 $0.00
Total GRANT: $856,000.00 $254,500.00 $257,000.00
Total MEASURE R: $856,000.00 $254,500.00 $257,000.00

ROAD MAINTENANCE AND REHAB FUND
GRANT
ROAD MAINTENANCE REHAB 136.308.001.006 $250,000.00 $268,164.00 $270,800.00 INVESTMENT EARNINGS 136.308.005.000 $1,000.00
Total GRANT: $251,000.00 $268,164.00 $270,800.00

INV EARNINGS
INVESTMENT EARNINGS 136.305.005.000 $1,000.00 $1,000.00 Total INV EARNINGS: $1,000.00 $1,000.00
Name Account ID FY2024 Requested FY2025 Budgeted FY2026 Budgeted City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 27 Total ROAD MAINTENANCE AND REHAB FUND: $251,000.00 $269,164.00 $271,800.00

CDBG PROGRAM INCOME FUND
GRANT
RLA CDBG PI 111.312.017.000 $50,000.00 $8,000.00 $8,000.00 CDBG LOAN PAYOFFS 111.312.018.000 $150,000.00 $100,000.00 $100,000.00 INVESTMENT EARNINGS 111.312.019.000 $1,000.00 $400.00 $400.00 Total GRANT: $201,000.00 $108,400.00 $108,400.00
Total CDBG PROGRAM INCOME FUND: $201,000.00 $108,400.00 $108,400.00

LOW/MODERATE HOUSING FUND
GRANT
INVESTMENT EARNINGS 116.394.005.000 $1,000.00
LOAN PAYMENTS/PAYOFFS 116.394.006.000 $20,000.00 $2,100.00 $2,100.00 Total GRANT: $21,000.00 $2,100.00 $2,100.00
Total LOW/MODERATE HOUSING FUND: $21,000.00 $2,100.00 $2,100.00

FTHB PROGRAM INCOME FUND
GRANT
LOAN PAYOFF 96-204 117.375.001.001 $10,000.00 $20,000.00 $20,000.00 LOAN PAYMENTS 2000 117.375.004.002 $5,000.00 $1,200.00 $1,200.00 INVESTMENT EARNINGS 117.375.005.000 $1,000.00 $500.00 $500.00 Total GRANT: $16,000.00 $21,700.00 $21,700.00
Total FTHB PROGRAM INCOME FUND: $16,000.00 $21,700.00 $21,700.00

TRANSIT FUND
GRANT
TRANSFER IN 115.313.012.000 $200,000.00
Total GRANT: $200,000.00
Total TRANSIT FUND: $200,000.00

STORM DRAIN FUND

INV EARNINGS
INVESTMENT EARNINGS 120.331.005.000 $1,000.00 $500.00 $500.00 Total INV EARNINGS: $1,000.00 $500.00 $500.00

IMPACT FEES
STORM DRAIN FEES 120.331.001.000 $1,000.00 $5,000.00 $5,000.00 Total IMPACT FEES: $1,000.00 $5,000.00 $5,000.00
Total STORM DRAIN FUND: $2,000.00 $5,500.00 $5,500.00

CASP -ADA INFRASTURE FUND
GRANT
INVESTMENT EARNINGS 135.306.005.000 $1,000.00 $100.00 $100.00 REVENUE 135.306.018.005 $1,000.00 $2,000.00 $2,000.00
Name Account ID FY2024 Requested FY2025 Budgeted FY2026 Budgeted City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 28 Total GRANT: $2,000.00 $2,100.00 $2,100.00
Total CASP -ADA INFRASTURE FUND: $2,000.00 $2,100.00 $2,100.00 COPS
GRANT
REVENUE 137.300.013.003 $150,000.00 $175,000.00 $200,000.00 Total GRANT: $150,000.00 $175,000.00 $200,000.00
Total COPS: $150,000.00 $175,000.00 $200,000.00

POLICE DONATIONS
GRANT
REVENUE 138.306.018.000 $10,000.00 $5,000.00 $5,000.00
Total GRANT: $10,000.00 $5,000.00 $5,000.00
Total POLICE DONATIONS: $10,000.00 $5,000.00 $5,000.00

LANDSCAPE AND LIGHTING DISTRICT FUND

USER FEES
REVENUE 140.300.009.000 $100,000.00 $100,000.00 $100,000.00 Total USER FEES: $100,000.00 $100,000.00 $100,000.00
Total LANDSCAPE AND LIGHTING DISTRICT FUND: $100,000.00 $100,000.00 $100,000.00

MEDIAN IMPACT FEES

IMPACT FEES
INVESTMENT EARNINGS 201.305.001.000 $1,000.00
REVENUE 201.307.006.001 $1,000.00 $1,000.00
Total IMPACT FEES: $2,000.00 $1,000.00
Total MEDIAN IMPACT FEES: $2,000.00 $1,000.00

PUBLIC FACILITIES IMPACT FEES

IMPACT FEES
INVESTMENT EARNINGS 202.305.001.000 $200.00
REVENUE 202.307.006.005 $1,000.00 $1,000.00 $1,000.00
Total IMPACT FEES: $1,200.00 $1,000.00 $1,000.00
Total PUBLIC FACILITIES IMPACT FEES: $1,200.00 $1,000.00 $1,000.00

RAILROAD CROSSING IMPACT FEES

IMPACT FEES
INVESTMENT EARNINGS 203.305.001.000 $200.00
REVENUE 203.307.006.003 $1,000.00 $1,000.00 $1,000.00
Total IMPACT FEES: $1,200.00 $1,000.00 $1,000.00
Total RAILROAD CROSSING IMPACT FEES: $1,200.00 $1,000.00 $1,000.00

TRAFFIC SIGNAL IMPACT FEES

IMPACT FEES
INVESTMENT EARNINGS 204.305.001.000 $200.00
Name Account ID FY2024 Requested FY2025 Budgeted FY2026 Budgeted City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 29 REVENUE 204.307.006.002 $1,000.00 $1,000.00 $1,000.00
Total IMPACT FEES: $1,200.00 $1,000.00 $1,000.00
Total TRAFFIC SIGNAL IMPACT FEES: $1,200.00 $1,000.00 $1,000.00

PARKS IMPACT FEES

IMPACT FEES
INVESTMENT EARNINGS 206.305.001.000 $1,000.00
REVENUE 206.307.006.006 $1,000.00 $1,000.00 $1,000.00
Total IMPACT FEES: $2,000.00 $1,000.00 $1,000.00
Total PARKS IMPACT FEES: $2,000.00 $1,000.00 $1,000.00

BIKE PATH IMPACT FEES

IMPACT FEES
INVESTMENT EARNINGS 208.305.001.000 $100.00
REVENUE 208.307.006.004 $100.00 $100.00 $100.00
Total IMPACT FEES: $200.00 $100.00 $100.00
Total BIKE PATH IMPACT FEES: $200.00 $100.00 $100.00

CDBG BUSINESS ASSISTANCE FUND

GRANT - FEDERAL
CDBG-CV Grant Reimbursement 129.312.011.000 $50,000.00
Total GRANT - FEDERAL: $50,000.00
Total CDBG BUSINESS ASSISTANCE FUND: $50,000.00

PARKING IMPACT FEES

IMPACT FEES
REVENUE 209.307.006.004 $1,500.00 $1,500.00 $1,500.00
Total IMPACT FEES: $1,500.00 $1,500.00 $1,500.00

USE OF MONEY & PROPERTY
INVESTMENT EARNINGS 209.305.001.000 $100.00
Total USE OF MONEY & PROPERTY: $100.00
Total PARKING IMPACT FEES: $1,600.00 $1,500.00 $1,500.00

INSURANCE FUND

INV EARNINGS
INVESTMENT EARNINGS 121.361.006.000 $0.00 $1,000.00 $1,000.00 Total INV EARNINGS: $0.00 $1,000.00 $1,000.00
ISF
HEALTH INSURANCE 121.361.001.000 $876,100.00 $776,300.00 $892,700.00 WORKERS COMPENSATION 121.361.002.000 $245,000.00 $275,000.00 $300,000.00 LTD, LIFE, DEPENDENT LIFE 121.361.003.000 $38,000.00 $40,000.00 $44,000.00 LIABILITY, PROPERTY, AUTO 121.361.005.000 $456,000.00 $467,500.00 $514,300.00 OTHER- REFUNDS/REBATES 121.361.010.000 $50,000.00 $50,000.00 $50,000.00 Name Account ID FY2024 Requested FY2025 Budgeted FY2026 Budgeted City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 30 EMPLOYEE HEALTH CONTRIBUTIONS 121.361.011.000 $1,000.00 $2,000.00 $2,000.00 Total ISF: $1,666,100.00 $1,610,800.00 $1,803,000.00
Total INSURANCE FUND: $1,666,100.00 $1,611,800.00 $1,804,000.00

MEASURE P

SALES TAX
Trans & Use Tax 141.301.001.000 $1,365,000.00 $1,858,000.00 $1,894,000.00 Total SALES TAX: $1,365,000.00 $1,858,000.00 $1,894,000.00

INV EARNINGS
Investment Earnings 141.305.001.000 $3,000.00 $3,000.00 $3,000.00 Total INV EARNINGS: $3,000.00 $3,000.00 $3,000.00
Total MEASURE P: $1,368,000.00 $1,861,000.00 $1,897,000.00 Total: $19,542,546.00 $18,550,124.00 $19,122,452.00
Name Account ID FY2024 Requested FY2025 Budgeted FY2026 Budgeted City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 31 Expenditures by Fund
2025 Expenditures by Fund
GENERAL F…
WATER …

SEWER FUND
(11.8%)

SEWER FUND SANITATION
FUND (7.2%)

SANITATION
MEASURE P…
INSUR…
AMER…
ROAD MAIN…
MEASURE R (4.2…
2026 Expenditures by Fund
GENERAL …

WATER FUND
(23.1%)

WATER FUND

SEWER FUND
(12.4%)

SEWER FUND
INSURA…
SANI…
MEAS…
TRANSP…
MEASURE R (1.9…

GAS TAX
FUND (1.7%)

GAS TAX
Budgeted and Historical 2025 Expenditures by Fund
Millions
Grey background indicates budgeted figures.

AMERICAN RESCUE PLAN ACT FUND CASP -ADA INFRASTURE FUND

CDBG BUSINESS ASSISTANCE FUND BEGIN HOUSING GRANT FUND

POLICE DONATIONS CDBG HOUSING GRANT FUND

FTHB PROGRAM INCOME FUND LOW/MODERATE HOUSING FUND

COPS LANDSCAPE AND LIGHTING DISTRICT FUND

ROAD MAINTENANCE AND REHAB FUND CDBG PROGRAM INCOME FUND 1/3
FY2022FY2023FY2024FY2025FY2026
0 5
10 15
20 25
30 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 32 GENERAL FUND $5,794,610.00 $5,822,350.00 $6,170,916.00
WATER FUND $3,755,650.00 $4,638,480.00 $5,071,430.00
SANITATION FUND $1,981,210.00 $1,730,540.00 $1,819,210.00 SEWER FUND $2,106,400.00 $2,834,670.00 $2,731,400.00
GAS TAX FUND $479,000.00 $354,500.00 $364,500.00
TRANSPORATION FUND $937,600.00 $937,800.00 $940,000.00
MEASURE R $816,000.00 $1,007,000.00 $407,600.00
ROAD MAINTENANCE AND REHAB FUND $275,000.00 $1,102,700.00 $175,000.00 CDBG PROGRAM INCOME FUND $328,000.00 $328,000.00 $328,000.00 LOW/MODERATE HOUSING FUND $100,000.00 $100,000.00 $100,000.00 FTHB PROGRAM INCOME FUND $91,000.00 $91,000.00 $91,000.00 CDBG HOUSING GRANT FUND $42,000.00 $42,000.00 $42,000.00 BEGIN HOUSING GRANT FUND $1,000.00 $1,000.00 $1,000.00
AMERICAN RESCUE PLAN ACT FUND $0.00 $1,318,336.00 $0.00 CASP -ADA INFRASTURE FUND $7,500.00
COPS $100,000.00 $200,000.00 $100,000.00
POLICE DONATIONS $40,000.00 $40,000.00 $40,000.00
LANDSCAPE AND LIGHTING DISTRICT FUND $100,500.00 $100,500.00 $100,500.00 CDBG BUSINESS ASSISTANCE FUND $145,000.00
INSURANCE FUND $1,615,100.00 $1,633,820.00 $1,847,580.00 MEASURE P $1,351,800.00 $1,685,930.00 $1,658,490.00
Total: $20,067,370.00 $23,968,626.00 $21,988,626.00
Name Account ID FY2024 Requested FY2025 Budgeted FY2026 Budgeted City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 33 Expenditures by Function
Budgeted 2025 Expenditures by
Function
WATER

DEPARTMENT
(19.7%)
WATER

DEPARTMENT
(19.7%)
POLIC…
SEWER

DEPARTMENT
(11.8%)
SEWER

DEPARTMENT
(11.8%)

GENERAL

GOVERNMENT
(9.8%)

GENERAL

GOVERNMENT
(9.8%)
STREET …
SANI…
INSU…
MEAS…
TRANSPO…
SBI-RMRA (2%)
GAS TAX (1.5%)
Budgeted 2026 Expenditures by
Function
WATER DEP…
POLICE …
SEWER

DEPARTMENT
(12.4%)
SEWER

DEPARTMENT
(12.4%)
INSURANCE (8.4…
SANITA…
GENE…
STREE…
TRANSPORT…
MEASURE R (1.9%)
Budgeted and Historical Expenditures by Function
Millions
Grey background indicates budgeted figures.

CDBG-EDBG-529 BUS ASST SB1-RMRA
BEGIN GRANT 2004 MAYOR AND CITY COUNCIL

HUD REHABILITATION GRANT HOME PROGRAM INCOME

LOW/MOD HOUSING FINANCE DEPARTMENT

CITY ADMINISTRATOR CODE ENFORCEMENT DEPARTMENT

SBI-RMRA RECREATION
1/3
FY2022FY2023FY2024FY2025FY2026
0 5
10 15
20 25
30 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 34 Expenditures
MAYOR AND CITY COUNCIL $14,700.00 $6,200.00 $6,200.00
CITY ADMINISTRATOR $154,100.00 $131,408.00 $139,540.00
FINANCE DEPARTMENT $113,100.00 $99,410.00 $104,800.00
GENERAL GOVERNMENT $1,368,800.00 $2,338,386.00 $1,492,840.00 CODE ENFORCEMENT DEPARTMENT $172,200.00 $156,550.00 $160,350.00 POLICE DEPARTMENT $3,863,510.00 $4,262,761.00 $4,402,810.00 STREET DEPARTMENT $1,125,000.00 $2,120,179.00 $1,118,058.00 SEWER DEPARTMENT $2,106,400.00 $2,834,670.00 $2,731,400.00 SANITATION DEPARTMENT $1,981,210.00 $1,730,540.00 $1,819,210.00 WATER DEPARTMENT $3,767,650.00 $4,710,480.00 $5,083,430.00 RECREATION $224,700.00 $281,842.00 $296,598.00
PARKS $346,300.00 $326,080.00 $336,710.00
HOME PROGRAM INCOME $91,000.00 $91,000.00 $91,000.00
CDBG-EDBG-529 BUS ASST $145,000.00
GAS TAX $479,000.00 $354,500.00 $364,500.00
TRANSPORTATION $937,600.00 $937,800.00 $940,000.00
MEASURE R $816,000.00 $1,007,000.00 $407,600.00
SBI-RMRA $475,000.00 $175,000.00
CDBG REVOLVING LOAN $328,000.00 $328,000.00 $328,000.00 LOW/MOD HOUSING $100,000.00 $100,000.00 $100,000.00
HUD REHABILITATION GRANT $42,000.00 $42,000.00 $42,000.00 BEGIN GRANT 2004 $1,000.00 $1,000.00 $1,000.00
SB1-RMRA $275,000.00
INSURANCE $1,615,100.00 $1,633,820.00 $1,847,580.00
Total Expenditures: $20,067,370.00 $23,968,626.00 $21,988,626.00 Name FY2024 Requested FY2024 Requested FY2025 Budgeted FY2025 Budgeted FY2026 Budgeted FY2026 Budgeted City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 35

DEPARTMENTS
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 36 Mayor and City Council
Frankie Alves
Mayor
The City of Exeter is a charter city and operates under the “Council-Administrator” form of municipal government. The fivemember City Council is elected by Districts for a four-year term staggered in even years with Districts A, C and D in years 2026, 2030 etc. and Districts B and E in years 2024, 2028 etc. Pursuant to the Exeter City Charter, the Mayor and Mayor Pro Tem are selected by the Council. The City Council sets the policy, establishes the vision and direction of the community’s future and provides oversight of the City Administrator and City Clerk. The City Council meets on the second and fourth Tuesday of each month to decide the business of the City.

Expenditures Summary
FY2025 Expenditures
$6,200
-$8,500 (-57.82% vs. prior year)
FY2026 Expenditures
$6,200
$0 (0.00% vs. prior year)
Mayor and City Council Proposed and Historical Budget vs. Actual FY2022 FY2023 FY2024 FY2025 FY2026
0 2.5k
5k

7.5k
10k

12.5k
15k

17.5k
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 37 Expenditures by Expense Type
Budgeted 2025 Expenditures by
Expense Type
OPERATING (…

SALARIES &

BENEFITS
(21%)

SALARIES &

BENEFITS
(21%)
Budgeted 2026 Expenditures by
Expense Type
OPERATING (…

SALARIES &

BENEFITS
(21%)

SALARIES &

BENEFITS
(21%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

SALARIES & BENEFITS OPERATING
FY2022FY2023FY2024FY2025FY2026
0 0.0025

0.005

0.0075

0.01 0.0125

0.015

0.0175
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 38 Expense Objects

SALARIES & BENEFITS
SALARIES REGULAR 104.401.001.000 $1,200.00 $1,200.00 $1,200.00 SOCIAL SECURITY - MEDICARE 104.401.006.000 $500.00 $100.00 $100.00 Total SALARIES & BENEFITS: $1,700.00 $1,300.00 $1,300.00

OPERATING
OFFICE EXPENSE 104.401.011.000 $400.00 $900.00 $900.00
SPECIAL DEPT EXPENSE 104.401.012.000 $10,500.00 $2,000.00 $2,000.00 TRAVEL CONFERENCE & MEETINGS 104.401.025.000 $2,100.00 $2,000.00 $2,000.00 Total OPERATING: $13,000.00 $4,900.00 $4,900.00
Total Expense Objects: $14,700.00 $6,200.00 $6,200.00
Name Account ID FY2024 Requested FY2024 Requested FY2025 Budgeted FY2025 Budgeted FY2026 Budgeted FY2026 Budgeted City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 39 Accomplishments during FY2022/2023 - 2023/2024
Implemented a two-year, balanced budget for FY 2022-23 and FY 2023-24 Increased City General Fund fiscal reserves from 69% to 90% of expenditures Updated the Measure P Expenditure Plan based on actual revenues Transitioned back to regular meetings after pandemic
Appointed one new City Councilmember
Appointed one new Planning Commissioner
Re-appointments to the Measure Citizen’s Oversight Committee Established a standing Landscape and Lighting Maintenance District Oversight Committee Continued being active on outside agency boards and commissions Multiple appointments to outside committees and boards
Completed 2-year agreement with City Administrator and MOU with EPOA Began agreement negotiations with Department Heads, Middle Managers and CLOCEA Accepted new Finance Director agreement and appointed Treasurer.

Developed and approved a food truck ordinance
Developed and approved an Accessory Dwelling Unit ordinance Completed the 5-year rate correction for water and sewer funds Accepted new City Clerk/Human Resources Manager agreement and appointed new City Clerk Developed Highway 65 Improvements with Cal Trans
Approved a Sanitary Sewer Master Plan Update
Approved an Active Transportation Plan and a grant application for Cycle 7 Created a Public Safety Ad Hoc Task Force and completed the one-year public safety review Reviewed and revised a Landscape and Lighting District contract and procedure Developed and implemented a Cannabis Tax ordinance
Approved an Investment Policy Update
Approved first Subdivision Map and Agreement in many years Approved multiple planning and zoning related items
Approved grant from DWR for Tooleville Emergency intertie Project Updated City Council Rules and Procedures Handbook
Approved Ordinance for a Medical Cannabis Treatment Center Approved a Consolidation agreement with Tooleville Mutual Non-Profit Water Association Continued implementation of funding from the Coronavirus Local Fiscal Recovery Fund (ARPA) Began Housing Element Update
Approved Storm Drain Master Plan Update
Approval of continuing road maintenance contracts
Approval of Letters of Support and Opposition on legislative matters Approved Personnel Rules and Regulations Update
Approved agreement with EUSD for a second School Resources Officer Review and approval of renewed Animal Control Contract
Conducted a Council Planning Workshop
Approved housing funding for projects in Exeter and for adjacent agencies Conducted Elections in 2022 and began process in early 2024 Goals for FY2024/2025-2025/2026
Implement balanced budgets for FY 2024-25 and FY 2025-26 Downtown economic development
Continue to rebuild City’s fiscal reserves in utilities and insurance funds to 25% goal
Continue participation in outside agencies boards and commissions Continue community involvement
Continue to increase recreations programs for the community Continue to provide staff direction regarding:

Finances
Infrastructure
City Facilities
Development
Funding Sources such as ARPA and Measure P
Tooleville Consolidation
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 40 City Administration
Adam Ennis
City Administrator
The City Administration Department focuses on general management of the city and provides direct support to the elected City Council. There are two administrative officers that are appointed by and report directly to the City Council in this department. The City Administrator and City Clerk/Human Resources Manager serve as the administrative officers. The City just recently hired a Deputy City Clerk/Personnel Officer to provide support to these two positions. The City Administrator serves as the chief administrative officer of the City; advises and assists the City Council in the conduct of City business; and provides administrative oversight to the operations and policy functions of City government. The City Clerk/Human Resources Manager serves as the Elections Official, Local Legislation Auditor, Political reform Filing Officer, responds to public inquiries and provides support services to City Council. This position also provides oversight of the City’s human resources and personnel functions and serves as the City’s Risk Manager providing oversight of the City’s insurance, risk management, and benefit programs. This department also oversees all Department Heads and several contracted employees including the City Engineer, City Planner, Fire, and Building.

Expenditures Summary
FY2025 Expenditures
$131,408
-$22,692 (-14.73% vs. prior year)
FY2026 Expenditures
$139,540
$8,132 (6.19% vs. prior year)
City Administration Proposed and Historical Budget vs. Actual FY2022 FY2023 FY2024 FY2025 FY2026
0 25k
50k
75k
100k
125k
150k
175k
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 41 Expenditures by Fund
All Funds

GENERAL FUND

SALARIES & BENEFITS
SALARIES - REGULAR 104.402.001.000 $99,000.00 $83,740.00 $87,930.00 RETIREMENT AND LIFE INSUR 104.402.005.000 $25,000.00 $23,540.00 $26,340.00 SOCIAL SECURITY-MEDICARE 104.402.006.000 $1,200.00 $2,428.00 $2,550.00 HEALTH INSURANCE 104.402.008.000 $13,000.00 $9,200.00 $10,120.00 WORKERS COMP (SELF INS) 104.402.009.000 $7,200.00 $1,000.00 $1,000.00 Total SALARIES & BENEFITS: $145,400.00 $119,908.00 $127,940.00

OPERATING
OFFICE EXPENSE 104.402.011.000 $1,000.00 $2,000.00 $2,200.00 SPECIAL DEPARTMENT EXPENSE 104.402.012.000 $1,000.00 $1,800.00 $1,300.00 MEMBERSHIPS AND DUES 104.402.024.000 $1,100.00 $1,200.00 $1,300.00 TRAVEL CONFERENCES & MEETING 104.402.025.000 $2,100.00 $2,400.00 $2,500.00 TRAINING 104.402.026.000 $2,100.00 $2,100.00 $2,100.00
Total OPERATING: $7,300.00 $9,500.00 $9,400.00

TELEPHONE
TELEPHONE 104.402.016.000 $600.00 $600.00 $700.00
Total TELEPHONE: $600.00 $600.00 $700.00

CONTRACTED EXP
CONTRACTUAL SERVICES 104.402.022.000 $800.00 $1,400.00 $1,500.00 Total CONTRACTED EXP: $800.00 $1,400.00 $1,500.00
Total GENERAL FUND: $154,100.00 $131,408.00 $139,540.00 Total GENERAL FUND: $154,100.00 $131,408.00 $139,540.00 Total All Funds: $154,100.00 $131,408.00 $139,540.00
Name Account ID FY2024 Requested FY2025 Budgeted FY2026 Budgeted City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 42 Expenditures by Expense Type
Budgeted 2025 Expenditures by
Expense Type

SALARIES &

BENEFITS
(91.2%)

SALARIES &

BENEFITS
(91.2%)
OPERATING (…
CONTRAC…
TELEPHONE (0.5%)
Budgeted 2026 Expenditures by
Expense Type

SALARIES &

BENEFITS
(91.7%)

SALARIES &

BENEFITS
(91.7%)
OPERATING (…
CONTRAC…
TELEPHONE (0.5%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

FLEET EXP TELEPHONE CONTRACTED EXP OPERATING SALARIES & BENEFITS FY2022FY2023FY2024FY2025FY2026
0 0.025

0.05 0.075

0.1 0.125

0.15 0.175
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 43 Administration Accomplishments during FY2022/2023 - 2023/2024 Recommended a two-year, balanced budget for FY 2022-23 and FY 2023-24 Developed budgets and revenues to cover required expenses and further develop adequate reserves Received approval for Corona Virus State and Local Fiscal Recovery Funding (SLFRF) and began implementation Developed options for CSLFRF funding expenditures
Completed Local Early Action Planning (LEAP) and Regional Early Action Planning (REAP) Funding for Storm and Sewer System Master Plan Updates and completed the updates Provided support to Council by meeting with members, assisting with outside agency coordination and community communication Setup and began implementation of Measure P
Continued coordination and meeting with the Measure P Citizen’s Oversight Committee to further review expenditure plan Completed Business Assistance Program to assist businesses due to COVID impacts Continued coordination and monitoring of Tulare County Regional Transit Agency Assisted in implementing 10-year Solid Waste Contract and Proposition 218 Rate Increase Provided Oversight and Direction of Finance Department during Finance Director vacancy, interim appointment and backfill Covered City Clerk responsibility during vacancy
Successfully conducted a recruitment for new City Clerk/Human Resources Manager Conducted Department Head Workshop
Conducted Council Workshop Workshop
Renewed Carnegie Building Agreement with CSET for Senior Services Managed completion of Tooleville Feasibility Study
Managed processing of Tooleville Consolidation agreement and coordination with the State Water Resources Control Board Completed Tooleville Consolidation Agreement
Applied for and received Department of Water Resources Grant for Tooleville Emergency Intertie Project Processed 1 City Council and 2 Planning Commission Vacancies City Council Committee, Commissions, and Board Assignments Consolidated and processed 2022 Elections and Campaign Filings Onboarded new City Council and Planning Commission members Coordinated conversion of Council meetings from pandemic to post pandemic requirements Processed Annual Form 700 filings
Organized Ethics Training
Processed 76 Public Records Requests
Processed 46 City Council Agenda Packets
Processed 16 Planning Commission Agenda Packets
Processed City permits for the sale of safe and sane fireworks Processed Street Closure Requests for City events
Performed Notary services
Human Resources Accomplishments during FY2022/2023 -
2023/2024
Initiated negotiations with EPOA, CLOCEA
Updated renewed contracts for Department Heads
Completed harassment and discrimination training for all employees Updated new employee orientation processes and procedures Completed a market compensation analysis to ensure competitive salary structures Facilitated open enrollment for insurance programs
Processed 21 recruitments including Finance Director and City Clerk/Human Resources Manager Attended trainings and seminars regarding employment laws City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 44 Risk Management Accomplishments during FY2022/2023 -
2023/2024
Continued to provide comprehensive COVID Case Management including but not limited to reviewing and implementing multiple policy requirements and changes, filed required Workers Compensation, State and County reports for all City Covid Cases, processed disability claims, and provided support to and obtained a testing facility for City employees
Updated the City’s Covid Prevention Program Policy implementing the latest CalOSHA Standards Oversaw renewal of City’s liability, workers compensation, property and cyber coverages Updated City’s employment application and volunteer agreements to ensure they were legally compliant Provided materials for Heat & Illness and Valley Fever training Continued to maintain the new health insurance policy for employees Processed 13 W/C Claims
Processed 10 Liability Claims
Provided assistance to Attorneys representing the City on litigation claims Goals for FY2024/2025 - 2025/2026
Update the City’s Records Retention Policy
Implement a modern electronic records management system, conduct training for staff on digital records handling, and enhance records preservation protocols
Maintain 100% compliance with all legal and regulatory requirements related to the City Clerk and Human Recources office Implement a Hiring Policy and update processes
Enhance recruitment marketing, leverage data analytics for better hiring decisions, and strengthen employee engagement programs Acquire and implement a new applicant tracking and onboarding system Implement advanced risk assessment tools and conduct regular risk workshops with department heads Goals from evaluation
Continue to meet individually with City Council Members.

Support Council’s Community and Agency Involvement.

Develop and provide updates for major projects.

Attend meetings and provide oversight to the Planning Commission.

Strategic planning.

Continue implementing Fiscal Policies
Maintain/monitor Measure P.

Explore grant opportunities when possible.

Review development processes and fees.

Maintain the General Fund.

Continue to review utility rates.

Continued work on L&L District Funds.

Continue mitigation of liability claims.

Continue to address utility system vulnerabilities and preparing Capital Improvement Plans Continue to oversee Tooleville consolidation.

Complete Downtown City Owned Street Light Replacement
Complete update of Improvement Standards and GIS mapping.

Complete PD/Admin Building Improvements
Complete Park Master Plan
Implement Long-Term Facility Plan
Continue to review and update policies & procedure to be compliant with the law and consistent with practices.

Continue to advance housing, commercial and industrial development Develop employee appreciation events
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 45 Finance
Eekhong Franco
Finance Director
The service mission of the Finance Department is to provide quality municipal financial services to our customers through teamwork and trust – managing and optimizing the City’s financial affairs, and providing fiscal responsibility and accountability focused on the highest degree of customer service, honesty, and integrity. This mission generates the standards under which the Finance Department functions. Those standards are defined and delivered using the three basic systems every department shares: its people, its physical assets, and its processes. The Finance Department provides a wide range of comprehensive finance support services to the Mayor, the City Council, and all City departments. These services include accounting, financial administration and reporting, budgeting, internal audits, treasury/cash management, investments, payroll, billing and accounts receivable, accounts payable, purchasing, reproduction and graphics, and business licenses and cashiering. Overall responsibility for management of the City’s finances rests with the Finance Director who also serves as the City Treasurer.

Expenditures Summary
FY2025 Expenditures
$99,410
-$13,690 (-12.10% vs. prior year)
FY2026 Expenditures
$104,800
$5,390 (5.42% vs. prior year)
Finance Proposed and Historical Budget vs. Actual
FY2022 FY2023 FY2024 FY2025 FY2026
0 25k
50k
75k
100k
125k
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 46 Expenditures by Expense Type
Budgeted 2025 Expenditures by
Expense Type

SALARIES &

BENEFITS
(80.4%)

SALARIES &

BENEFITS
(80.4%)
CONTRA…
OPERATING (…
TELEPHONE (0.6%)
Budgeted 2026 Expenditures by
Expense Type

SALARIES &

BENEFITS
(80.6%)

SALARIES &

BENEFITS
(80.6%)
CONTRAC…
OPERATING (…
TELEPHONE (0.6%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

TELEPHONE OPERATING CONTRACTED EXP SALARIES & BENEFITS
FY2022FY2023FY2024FY2025FY2026
0 0.1

0.025

0.05 0.075

0.125
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 47 Expense Objects

SALARIES & BENEFITS
SALARIES - REGULAR 104.403.001.000 $47,000.00 $47,840.00 $50,240.00 SALARIES-TEMPORARY 104.403.002.000 $12,000.00 $12,000.00 $12,000.00 SALARIES - OVERTIME 104.403.003.000 $500.00 $500.00 $500.00 RETIREMENT AND LIFE INSUR 104.403.005.000 $17,000.00 $10,690.00 $12,150.00 SOCIAL SECURITY-MEDICARE 104.403.006.000 $900.00 $1,740.00 $1,810.00 HEALTH INSURANCE 104.403.008.000 $8,000.00 $6,140.00 $6,750.00 WORKERS COMP (SELF INS) 104.403.009.000 $2,600.00 $1,000.00 $1,000.00 Total SALARIES & BENEFITS: $88,000.00 $79,910.00 $84,450.00

OPERATING
OFFICE EXPENSE 104.403.011.000 $1,100.00 $1,300.00 $1,400.00 OFFICE EQUIPMENT EXPENSE 104.403.013.000 $500.00 $0.00
MEMBERSHIPS AND DUES 104.403.024.000 $1,100.00 $1,000.00 $1,000.00 TRAVEL CONFERENCES & MEETING 104.403.025.000 $2,100.00 $3,600.00 $3,700.00 TRAINING 104.403.026.000 $2,100.00 $2,200.00 $2,300.00
CHARGEBACK FEES 104.403.054.000 $200.00 $350.00 $350.00 Total OPERATING: $6,600.00 $8,950.00 $8,750.00

TELEPHONE
TELEPHONE 104.403.016.000 $500.00 $550.00 $600.00
Total TELEPHONE: $500.00 $550.00 $600.00

CONTRACTED EXP
CONTRACTUAL SERVICES 104.403.022.000 $18,000.00 $10,000.00 $11,000.00 Total CONTRACTED EXP: $18,000.00 $10,000.00 $11,000.00
Total Expense Objects: $113,100.00 $99,410.00 $104,800.00 Name Account ID FY2024 Requested FY2024 Requested FY2025 Budgeted FY2025 Budgeted FY2026 Budgeted FY2026 Budgeted City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 48 Accomplishments during FY2022/2023 - 2023/2024
Processed utility billing for approximately 3,400 customers monthly, processed over 1,200 invoices annually, payroll for approximately 40 employees biweekly and bill approximately 800 Business License Customers Completed FY2022/2023 Annual Financial Audits and received financially unqualified audit opinions (i.e., clean audits) Continued to reorganize Finance Department to improve Internal Control Played a key role in bringing Per Capita park upgrade funding to the community. Completed project in FY 2023/2024 and received State reimbursement.

Re-implemented utility shut-offs which in turn brought more accounts current. Along with establishing payment plans for residents needing assistance.

Facilitated Low Income Household Water Assistance Program (LIHWAP) to assist residents with past due balances. Total Paid to Date: $67,255.23.

Goals for FY2024/2025 - 2025/2026
Complete annual financial audits within 180 days after
the end of the fiscal year
Monitor operating and capital expenditures to ensure
they remain on target throughout the year
Perform comprehensive fee studies and recommend
changes where necessary to cover related costs
Continue providing leadership in the Measure P
Oversight Committee to effectively administer the
Measure P Fund
Continue expanding use of technology for better
budgeting and overall financial management
Foster growth and development of employees
Create mentor/mentee relationships
Expand training opportunities including cross
departmental on the job training
Share and celebrate successes through regular
meetings
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 49 General Government
Expenditures Summary
FY2025 Expenditures
$2,494,936
$953,936 (61.90% vs. prior year)
FY2026 Expenditures
$1,653,190
-$841,746 (-33.74% vs. prior year)
General Government Proposed and Historical Budget vs. Actual FY2022 FY2023 FY2024 FY2025 FY2026
0 500k
1,000k
1,500k
2,000k
2,500k
3,000k
3,500k
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 50 Expenditures by Fund

GENERAL FUND

SALARIES & BENEFITS
SALARIES - REGULAR 104.404.001.000 $82,500.00 $74,290.00 $78,000.00 SALARIES - TEMPORARY 104.404.002.000 $4,740.00 $4,700.00 $4,700.00 SALARIES - OVERTIME 104.404.003.000 $1,000.00 $1,000.00 $1,000.00 RETIREMENT AND LIFE INSUR 104.404.005.000 $26,000.00 $16,990.00 $19,290.00 SOCIAL SECURITY-MEDICARE 104.404.006.000 $1,500.00 $2,300.00 $2,400.00 HEALTH INSURANCE 104.404.008.000 $45,000.00 $16,870.00 $18,550.00 WORKERS COMP (SELF INS) 104.404.009.000 $2,400.00 $0.00 $0.00 INSURANCE BONDS & RETIREMENT 104.404.023.000 $12,000.00 $41,800.00 $48,100.00 PERSONNEL EXPENSE 104.404.033.000 $100.00 $200.00 $250.00 Total SALARIES & BENEFITS: $175,240.00 $158,150.00 $172,290.00

OPERATING
OFFICE EXPENSE 104.404.011.000 $3,200.00 $3,300.00 $3,400.00 SPECIAL DEPARTMENT EXPENSE 104.404.012.000 $760.00 $2,000.00 $2,500.00 SPECIAL EVENTS 104.404.012.001 $2,000.00 $2,000.00
ADVERTISING 104.404.015.001 $4,200.00 $3,000.00 $3,100.00 MEMBERSHIPS AND DUES 104.404.024.000 $4,800.00 $3,500.00 $4,000.00 TRAINING 104.404.026.000 $5,300.00 $500.00 $1,000.00
CHAMBER OF COMMERCE 104.404.051.000 $200.00 $4,000.00 $4,000.00 Total OPERATING: $18,460.00 $18,300.00 $20,000.00

TELEPHONE
TELEPHONE 104.404.016.000 $2,000.00 $4,200.00 $4,300.00 Total TELEPHONE: $2,000.00 $4,200.00 $4,300.00

UTILITIES
UTILITIES 104.404.017.000 $7,000.00 $9,500.00 $10,000.00 Total UTILITIES: $7,000.00 $9,500.00 $10,000.00

FACILITIES
RENTS AND LEASES 104.404.018.000 $0.00 $100.00 $100.00
MAINT OF BLDGS STRUCT & GRND 104.404.019.000 $7,100.00 $4,000.00 $5,000.00 CODE ENFORCEMENT 104.404.019.002 $63,900.00 $30,000.00 $30,000.00 Total FACILITIES: $71,000.00 $34,100.00 $35,100.00

CONTRACTED EXP
PROFESSIONAL SERVICES 104.404.021.000 $55,000.00 $40,000.00 $45,000.00 ENGINEERING FEES 104.404.021.001 $42,600.00 $65,000.00 $75,000.00 ATTORNEY FEES 104.404.021.002 $60,000.00 $40,000.00 $45,000.00 AUDITOR FEES 104.404.021.004 $24,400.00 $25,000.00 $27,000.00 Name Account ID FY2024 Requested FY2025 Budgeted FY2026 Budgeted City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 51 CODIFICATION OF ORDINANCES 104.404.021.005 $5,000.00 $5,000.00 $5,000.00 PLANNING SERVICES 104.404.021.006 $46,100.00 $70,000.00 $75,000.00 ECONOMIC DEVELOPMENT 104.404.021.007 $2,500.00 $5,000.00 $5,000.00 CONTRACTUAL SERVICES 104.404.022.000 $28,000.00 $37,000.00 $39,000.00 FIRE 104.404.022.001 $430,000.00 $460,000.00 $475,000.00 ANIMAL CONTROL 104.404.022.002 $91,800.00 $0.00 $0.00
ADMIN SERVICES TU CO 104.404.022.003 $31,300.00 $45,000.00 $45,000.00 Total CONTRACTED EXP: $816,700.00 $792,000.00 $836,000.00

MISC CAPITAL
DONATIONS 104.404.050.000 $9,000.00 $15,000.00 $15,000.00 Total MISC CAPITAL: $9,000.00 $15,000.00 $15,000.00

DEBT SERVICE
CAPITAL OUTLAY 104.404.073.000 $15,000.00 $15,000.00 $15,000.00 Total DEBT SERVICE: $15,000.00 $15,000.00 $15,000.00
Total GENERAL FUND: $1,114,400.00 $1,046,250.00 $1,107,690.00 Total GENERAL FUND: $1,114,400.00 $1,046,250.00 $1,107,690.00

CAPITAL FUND

AMERICAN RESCUE PLAN ACT FUND
CIP
ARPA PROJECT 3 142.404.080.003 $0.00 $468,336.00 $0.00
ARPA PROJECT 4 142.404.080.004 $0.00 $50,000.00 $0.00
FACILITY SECURITY 142.404.080.005 $50,000.00 $0.00
PARK MASTER PLAN 142.404.080.006 $150,000.00 $0.00
DEVELOPMENT BLOCK WALL REPLACEMENT 142.404.080.007 $100,000.00 $0.00 DOBSON FIELD FENCING 142.404.080.008 $100,000.00 $0.00
Total CIP: $0.00 $918,336.00 $0.00
Total AMERICAN RESCUE PLAN ACT FUND: $0.00 $918,336.00 $0.00 Total CAPITAL FUND: $0.00 $918,336.00 $0.00

SPECIAL REVENUE FUND

CASP -ADA INFRASTURE FUND

CONTRACTED EXP
PROFESSIONAL SERVICES 135.404.021.000 $7,500.00
Total CONTRACTED EXP: $7,500.00
Total CASP -ADA INFRASTURE FUND: $7,500.00
Total SPECIAL REVENUE FUND: $7,500.00

MEASURE P

SALARIES & BENEFITS
SALARIES - REGULAR 141.405.001.000 $60,000.00 $60,200.00 $63,800.00 SALARIES - OVERTIME 141.405.003.000 $300.00 $400.00
Name Account ID FY2024 Requested FY2025 Budgeted FY2026 Budgeted City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 52 RETIREMENT AND LIFE INSUR 141.405.005.000 $19,700.00 $19,700.00 $19,700.00 SOCIAL SECURITY - MEDICARE 141.405.006.000 $1,900.00 $1,750.00 $1,850.00 HEALTH INSURANCE 141.405.008.000 $23,000.00 $22,000.00 $22,000.00 WORKERS COMP (SELF INS) 141.405.009.000 $16,000.00 $1,000.00 $1,000.00 INSURANCE, BONDS & RETIREM 141.405.023.000 $46,600.00 $46,600.00 $46,600.00 Total SALARIES & BENEFITS: $167,200.00 $151,550.00 $155,350.00

OPERATING
SPECIAL DEPARTMENT EXPENSE 141.404.012.000 $5,000.00 $231,900.00 $243,250.00 SPECIAL DEPARTMENT EXPENSE 141.405.012.000 $5,000.00 $5,000.00 $5,000.00 Total OPERATING: $10,000.00 $236,900.00 $248,250.00

FACILITIES
MAINT BLDGS, STRUCT & GRND 141.404.019.000 $41,900.00 $41,900.00 $41,900.00 Total FACILITIES: $41,900.00 $41,900.00 $41,900.00
CIP
Fire engine replacement 141.404.074.000 $100,000.00
FIRE: ENGINE REPLACEMENT 141.404.074.048 $100,000.00 $100,000.00 $100,000.00 Total CIP: $200,000.00 $100,000.00 $100,000.00
Total MEASURE P: $419,100.00 $530,350.00 $545,500.00
Total MEASURE P: $419,100.00 $530,350.00 $545,500.00
Total: $1,541,000.00 $2,494,936.00 $1,653,190.00
Name Account ID FY2024 Requested FY2025 Budgeted FY2026 Budgeted City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 53 Expenditures by Expense Type
Budgeted 2025 Expenditures by
Expense Type
CIP (4…

CONTRACTED
EXP (31.7%)

CONTRACTED
SALA…
OPERAT…
FACILITIES (3%)
DEBT SERVIC…
Budgeted 2026 Expenditures by
Expense Type
CONT…

SALARIES &

BENEFITS
(19.8%)

SALARIES &

BENEFITS
(19.8%)
OPER…
CIP (6%)
FACILITIES (4.7%)
DEBT SERVIC…
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

TELEPHONE UTILITIES MISC CAPITAL DEBT SERVICE

FACILITIES CIP OPERATING SALARIES & BENEFITS

CONTRACTED EXP
FY2022FY2023FY2024FY2025FY2026
0 0.5
1 1.5
2 2.5
3 3.5
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 54 Accomplishments during FY2022/2023 - 2023/2024
Reviewed all risk management programs
Completed and approved 5-year Fire agreement
Provided support to developers, Planning and Engineering for development projects Began the Housing Element Update
Attended Planning Commission Meetings and supported Planning Commissioners Coordinated on many varied items with the City Attorney Processed Food Truck Ordinance
Processed Accessory Dwelling Unit ordinance
Completed processing of first subdivision in many years Continued work on development processes and procedures
Continued coordination with the Tulare County Economic Development Corporation Processed multiple planning and zoning applications
Completed the Storm Drain Master Plan
Completed the Sanitary Sewer Master Plan
Processed Medicinal Cannabis Clinic Applications
Began Improvement Standards Update
Goals for FY2024/2025 - 2025/2026
Continue administering 5-year Agreement with Tulare County for Fire Services Implement changes and administer contract for Animal Control Services Develop alternatives to current services to reduce costs Consider consolidated services with other local cities to lower costs Complete Improvement Standards Update
Continue to support development processing
Continued coordination with the City Attorney on varied items Improve development processes and procedures and fee updates Develop and improve Capital Improvement Program and Project Management Updating Code Codification and inclusion of Zoning Ordinance in main document Continue coordination with the Tulare County Economic Development Corporation City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 55 Police Department
John Hall
Chief of Police
The Exeter Police Department is a full-service law enforcement agency, providing service to the residents and businesses within the City of Exeter. The primary function is the maintenance of order, the enforcement of local, state & federal laws, and the basic protection of life and property.

Expenditures Summary
FY2025 Expenditures
$4,262,761
$399,251 (10.33% vs. prior year)
FY2026 Expenditures
$4,402,810
$140,049 (3.29% vs. prior year)
Police Department Proposed and Historical Budget vs. Actual FY2022 FY2023 FY2024 FY2025 FY2026
0 1M
2M
3M
4M
5M
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 56 Expenditures by Fund
2025 Expenditures by Fund

GENERAL
FUND (87%)

GENERAL
MEASUR…

SPECIAL

REVENUE
FUND (5.6%)

SPECIAL

REVENUE
FUND (5.6%)
2026 Expenditures by Fund

GENERAL
FUND (89.4%)

GENERAL
MEASURE P (7.4%)

SPECIAL

REVENUE
FUND (3.2%)

SPECIAL

REVENUE
FUND (3.2%)
Budgeted and Historical 2025 Expenditures by Fund
Millions
Grey background indicates budgeted figures.

SPECIAL REVENUE FUND MEASURE P GENERAL FUND
FY2022
FY2023
FY2024
FY2025
FY2026
0 1
2 3
4 5
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 57

GENERAL FUND

SALARIES & BENEFITS
SALARIES - REGULAR 104.421.001.000 $1,510,700.00 $1,739,130.00 $1,825,410.00 SALARIES-TEMPORARY 104.421.002.000 $20,460.00 $20,500.00 $20,460.00 SALARIES-OVERTIME 104.421.003.000 $90,000.00 $90,000.00 $90,000.00 DISABILITY INSURANCE 104.421.004.000 $2,100.00 $1,400.00 $1,500.00 RETIREMENT AND LIFE INSUR 104.421.005.000 $553,300.00 $566,601.00 $629,730.00 SOCIAL SECURITY-MEDICARE 104.421.006.000 $22,500.00 $26,050.00 $27,400.00 HEALTH INSURANCE 104.421.008.000 $360,000.00 $295,870.00 $325,460.00 WORKERS COMP (SELF INS) 104.421.009.000 $118,000.00 $142,650.00 $149,780.00 INSURANCE BONDS & RETIREMENT 104.421.023.000 $152,000.00 $162,500.00 $186,900.00 PERSONNEL EXPENSE 104.421.033.000 $8,500.00 $7,000.00 $7,000.00 Total SALARIES & BENEFITS: $2,837,560.00 $3,051,701.00 $3,263,640.00

OPERATING
OFFICE EXPENSE 104.421.011.000 $5,000.00 $5,000.00 $5,000.00 SPECIAL DEPARTMENT EXPENSE 104.421.012.000 $21,000.00 $21,000.00 $21,000.00 K9 PROGRAM 104.421.012.001 $3,000.00 $3,000.00 $3,000.00 OFFICE EQUIPMENT EXPENSE 104.421.013.000 $6,000.00 $6,000.00 $6,000.00 CLOTHING AND PERSONAL EXP 104.421.014.000 $10,500.00 $10,000.00 $10,000.00 MEMBERSHIPS AND DUES 104.421.024.000 $1,100.00 $1,000.00 $1,000.00 TRAVEL CONFERENCES & MEETING 104.421.025.000 $5,300.00 $5,000.00 $5,000.00 TRAINING 104.421.026.000 $17,850.00 $15,000.00 $15,000.00 POST TRAINING 104.421.026.001 $17,300.00 $16,000.00 $16,500.00 Total OPERATING: $87,050.00 $82,000.00 $82,500.00

TELEPHONE
TELEPHONE 104.421.016.000 $30,900.00 $25,000.00 $27,000.00 Total TELEPHONE: $30,900.00 $25,000.00 $27,000.00

UTILITIES
UTILITIES 104.421.017.000 $20,700.00 $22,000.00 $24,000.00 Total UTILITIES: $20,700.00 $22,000.00 $24,000.00

FACILITIES
MAINT BLDGS,STRUCT & GRNDS 104.421.019.000 $28,000.00 $28,000.00 $29,000.00 Total FACILITIES: $28,000.00 $28,000.00 $29,000.00

FLEET EXP
MAINT & OPERATION OF VEHICLE 104.421.020.000 $152,000.00 $152,000.00 $154,000.00 Total FLEET EXP: $152,000.00 $152,000.00 $154,000.00

CONTRACTED EXP
Name Account ID FY2024 Requested FY2025 Budgeted FY2026 Budgeted City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 58 CONTRACTUAL SERVICES 104.421.022.000 $306,800.00 $324,000.00 $334,000.00 MAINTENANCE CONTRACTS 104.421.022.001 $500.00 $0.00 $0.00 Total CONTRACTED EXP: $307,300.00 $324,000.00 $334,000.00

MISC CAPITAL
RADIO EXPENSE 104.421.034.000 $11,700.00 $11,000.00 $11,000.00 SAFETY EQUIPMENT 104.421.035.000 $12,600.00 $12,600.00 $12,600.00 Total MISC CAPITAL: $24,300.00 $23,600.00 $23,600.00
Total GENERAL FUND: $3,487,810.00 $3,708,301.00 $3,937,740.00 Total GENERAL FUND: $3,487,810.00 $3,708,301.00 $3,937,740.00

SPECIAL REVENUE FUND
COPS
CIP
POLICE VEHICLE REPLACEMENTS 137.421.074.049 $100,000.00 VEHICLES 137.421.080.001 $200,000.00 $100,000.00
Total CIP: $100,000.00 $200,000.00 $100,000.00
Total COPS: $100,000.00 $200,000.00 $100,000.00

POLICE DONATIONS

OPERATING
SPECIAL DEPARTMENT EXPENSE 138.421.012.000 $40,000.00 $40,000.00 $40,000.00 Total OPERATING: $40,000.00 $40,000.00 $40,000.00
Total POLICE DONATIONS: $40,000.00 $40,000.00 $40,000.00 Total SPECIAL REVENUE FUND: $140,000.00 $240,000.00 $140,000.00

MEASURE P

SALARIES & BENEFITS
REGULAR - SALARIES 141.421.001.000 $77,200.00 $141,000.00 $147,500.00 SALARIES - OVERTIME 141.421.003.000 $5,000.00 $5,000.00 RETIREMENT AND LIFE INS 141.421.005.000 $30,300.00 $39,000.00 $40,000.00 SOCIAL SECURITY-MEDICARE 141.421.006.000 $2,100.00 $2,460.00 $2,570.00 HEALTH INSURANCE 141.421.008.000 $22,000.00 $27,000.00 $29,000.00 WORKERS COMP (SELF INS) 141.421.009.000 $7,500.00 $1,000.00 $1,000.00 INSURANCE, BONDS & RETIREM 141.421.023.000 $46,600.00 $49,000.00 $50,000.00 Total SALARIES & BENEFITS: $185,700.00 $264,460.00 $275,070.00

OPERATING
SPECIAL DEPARTMENT EXPENSE 141.421.012.000 $50,000.00 $50,000.00 $50,000.00 Total OPERATING: $50,000.00 $50,000.00 $50,000.00
Total MEASURE P: $235,700.00 $314,460.00 $325,070.00
Total MEASURE P: $235,700.00 $314,460.00 $325,070.00
Total: $3,863,510.00 $4,262,761.00 $4,402,810.00
Name Account ID FY2024 Requested FY2025 Budgeted FY2026 Budgeted City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 59 Expenditures by Expense Type
Budgeted 2025 Expenditures by
Expense Type

SALARIES &

BENEFITS
(77.8%)

SALARIES &

BENEFITS
(77.8%)
CONT…
CIP (4.…
OPERA…
FLEET EX…
FACILITIES (0.…
TELEPHONE (0.6%)
Budgeted 2026 Expenditures by
Expense Type

SALARIES &

BENEFITS
(80.4%)

SALARIES &

BENEFITS
(80.4%)
CONT…
OPERA…
FLEET EX…
CIP (2.3%)
FACILITIES (0.7%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

MISC CAPITAL UTILITIES TELEPHONE FACILITIES

CIP FLEET EXP OPERATING CONTRACTED EXP

SALARIES & BENEFITS
FY2022FY2023FY2024FY2025
FY2026
0 1
2 3
4 5
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 60 Accomplishments during FY2022/2023 - 2023/2024
Development, implementation, and filling of the Special Projects and Training Coordinator position, which has resulted in many benefits.

Continuing with vehicle replacement program and replacing older high mileage vehicles.

Successfully completed a POST audit. Zero deficiencies were found with department recruiting, hiring, and training processes.

Goals for FY2024/2025 - 2025/2026
Continue with equipment upgrades and replacements
Striving to meet all the requirements and industry standards for training
Building renovation project started with the passing of Measure P in 2020 and are optimistic that construction will start this year.

City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 61 Streets
The City of Exeter has multiple funding sources to maintain the City streets. The non-General Fund sources require that the City contribute at least $100,000 a year towards street costs to be eligible to receive these other funds.

Expenditures Summary
FY2025 Expenditures
$492,479
-$32,521 (-6.19% vs. prior year)
FY2026 Expenditures
$518,058
$25,579 (5.19% vs. prior year)
Streets Proposed and Historical Budget vs. Actual
FY2022 FY2023 FY2024 FY2025 FY2026
0 100k
200k
300k
400k
500k
600k
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 62 Expenditures by Expense Type
Budgeted 2025 Expenditures by
Expense Type
SALARIE…
CONT…
CIP (8.…
FLEET …
OPERATI…
UTILITIES (1%)
FACILITIES (0.9%)
Budgeted 2026 Expenditures by
Expense Type
SALARIE…
CONT…
CIP (7.…
FLEET …
OPERATI…
UTILITIES (1%)
FACILITIES (0.8%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

TELEPHONE FACILITIES UTILITIES OPERATING

FLEET EXP CIP CONTRACTED EXP SALARIES & BENEFITS
FY2022FY2023FY2024FY2025FY2026
0 0.1

0.2 0.3

0.4 0.5

0.6 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 63 Expense Objects

SALARIES & BENEFITS
SALARIES - REGULAR 104.431.001.000 $185,700.00 $183,088.00 $192,243.00 SALARIES - TEMPORARY 104.431.002.000 $45,000.00 $35,000.00 $35,000.00 SALARIES - OVERTIME 104.431.003.000 $1,100.00 $1,200.00 $1,200.00 RETIREMENT AND LIFE INSUR 104.431.005.000 $52,100.00 $47,141.00 $53,055.00 SOCIAL SECURITY-MEDICARE 104.431.006.000 $2,800.00 $6,330.00 $6,590.00 HEALTH INSURANCE 104.431.008.000 $50,000.00 $36,490.00 $40,140.00 WORKERS COMP (SELF INS) 104.431.009.000 $28,000.00 $13,930.00 $14,630.00 INSURANCE, BONDS & RETIREM 104.431.023.000 $18,000.00 $18,300.00 $21,100.00 PERSONNEL EXPENSES 104.431.033.000 $500.00 $1,000.00 $1,000.00 Total SALARIES & BENEFITS: $383,200.00 $342,479.00 $364,958.00

OPERATING
OFFICE EXPENSE 104.431.011.000 $300.00 $600.00 $600.00
SPECIAL DEPARTMENT EXPENSE 104.431.012.000 $1,600.00 $1,000.00 $1,000.00 CLOTHING & PERSONAL EXPENSE 104.431.014.000 $900.00 $1,500.00 $1,500.00 MEMBERSHIPS AND DUES 104.431.024.000 $1,100.00 $1,000.00 $1,000.00 TRAVEL CONFERENCES & MEETING 104.431.025.000 $2,100.00 $1,000.00 $1,000.00 TRAINING 104.431.026.000 $2,100.00 $1,000.00 $1,000.00
Total OPERATING: $8,100.00 $6,100.00 $6,100.00

TELEPHONE
TELEPHONE 104.431.016.000 $3,300.00 $3,700.00 $3,800.00 Total TELEPHONE: $3,300.00 $3,700.00 $3,800.00

UTILITIES
UTILITIES 104.431.017.000 $4,800.00 $5,000.00 $5,000.00 Total UTILITIES: $4,800.00 $5,000.00 $5,000.00

FACILITIES
MAINT OF BLDGS,STRUCT & GRND 104.431.019.000 $4,200.00 $4,200.00 $4,200.00 Total FACILITIES: $4,200.00 $4,200.00 $4,200.00

FLEET EXP
MAINT & OPERATION OF VEHICLE 104.431.020.000 $29,900.00 $20,000.00 $20,000.00 Total FLEET EXP: $29,900.00 $20,000.00 $20,000.00

CONTRACTED EXP
PROFESSIONAL SERVICES 104.431.021.000 $8,000.00 $4,000.00 $4,000.00 ENGINEERING FEES 104.431.021.001 $2,800.00 $2,000.00 $2,000.00 CONTRACTUAL SERVICES 104.431.022.000 $52,400.00 $65,000.00 $68,000.00 Total CONTRACTED EXP: $63,200.00 $71,000.00 $74,000.00
CIP
Name Account ID FY2024 Requested FY2024 Requested FY2025 Budgeted FY2025 Budgeted FY2026 Budgeted FY2026 Budgeted City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 64 STREET MAINTENANCE 104.431.029.000 $28,300.00 $40,000.00 $40,000.00 Total CIP: $28,300.00 $40,000.00 $40,000.00
Total Expense Objects: $525,000.00 $492,479.00 $518,058.00 Name Account ID FY2024 Requested FY2025 Budgeted FY2026 Budgeted Accomplishments during FY2022/2023 - 2023/2024
Replaced equipment and vehicles to improve overall safety and operational efficiency: Vermeer VX50-800 Vacuum Excavator, (2) F-250 utility trucks, (1) 2022 Dodge Ram 5500 utility truck, (1) K M International 4-Ton Trailer Mounted Diesel Hot Box, (1) Hydro Tek SS Series Hot/Cold Skid Mounted Pressure Washer.

Completed an updated Speed Zone Survey of selected roadways throughout the City.

Installed approximately 475’ of red curbing along the west side of Industrial Drive starting at Firebaugh.

Installed diagonal parking around Lincoln Elementary School.

Executed a Measure R Supplemental Agreement with the Tulare County Transportation Authority for up to $600,000 of Measure R funding for replacement of the City owned downtown area streetlights.

Completed approximately 260,000 square yards of asphalt crack sealing throughout the City.

Completed approximately 236,000 square yards of reclamite asphalt treatment throughout the City.

Completed approximately 74,000 square yards cape seal and microsurfacing of asphalt throughout the City.

Goals for FY2024/2025 - 2025/2026
Continue to execute road and equipment replacement Capital Improvement projects to enhance Exeter’s roadway
infrastructure.

Continue implementing strategies for regular low-cost
maintenance treatments to the City’s roadways.

Complete rehabilitation of Firebaugh Ave. between SR 65 and Belmont.

Continue to look for additional funding sources to improve the City’s roads.

Coordination with Caltrans to complete the City of Exeter SR 65 Pedestrian Bicycle Network Safety Improvement Project.

City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 65 Recreation
Eli Garver
Recreation Coordinator
The Recreation Division is dedicated to creating community through social interaction to enrich lives of citizens. Recreation programs encompass all age groups from preschool to active adults 55+ through a range of various programs and activities.

Recreation strengthens our community’s health and well-being. Programs are designed to promote youth personal development, life enrichment, adult social interaction and fun family events.

Expenditures Summary
FY2025 Expenditures
$281,842
$57,142 (25.43% vs. prior year)
FY2026 Expenditures
$296,598
$14,756 (5.24% vs. prior year)
Recreation Proposed and Historical Budget vs. Actual
FY2022 FY2023 FY2024 FY2025 FY2026
0 50k
100k
150k
200k
250k
300k
350k
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 66 Expenditures by Fund

GENERAL FUND

SALARIES & BENEFITS
SALARIES - REGULAR 104.471.001.000 $52,000.00 $50,530.00 $53,060.00 SALARIES - TEMPORARY 104.471.002.000 $38,000.00 $25,000.00 $25,000.00 SALARIES - OVERTIME 104.471.003.000 $9,000.00 $9,000.00 RETIREMENT AND LIFE INSUR 104.471.005.000 $15,400.00 $11,282.00 $12,828.00 SOCIAL SECURITY-MEDICARE 104.471.006.000 $800.00 $2,190.00 $2,270.00 HEALTH INSURANCE 104.471.008.000 $20,000.00 $14,570.00 $16,020.00 WORKERS COMP (SELF INS) 104.471.009.000 $6,500.00 $1,000.00 $1,000.00 INSURANCE, BONDS & RETIR 104.471.023.000 $9,600.00 $9,700.00 $11,200.00 PERSONNEL EXPENSES 104.471.033.000 $0.00 $150.00 $200.00 Total SALARIES & BENEFITS: $142,300.00 $123,422.00 $130,578.00

OPERATING
OFFICE EXPENSE 104.471.011.000 $2,000.00 $2,000.00 $2,000.00 SPECIAL DEPARTMENT EXPENSE 104.471.012.000 $18,000.00 $18,000.00 $18,000.00 MEMBERSHIPS AND DUES 104.471.024.000 $1,100.00 $300.00 $500.00 TRAVEL CONFERENCES & MEETING 104.471.025.000 $2,100.00 $1,000.00 $1,500.00 Total OPERATING: $23,200.00 $21,300.00 $22,000.00

TELEPHONE
TELEPHONE 104.471.016.000 $1,300.00 $1,000.00 $1,100.00 Total TELEPHONE: $1,300.00 $1,000.00 $1,100.00

UTILITIES
UTILITIES 104.471.017.000 $12,900.00 $7,000.00 $7,000.00 Total UTILITIES: $12,900.00 $7,000.00 $7,000.00
Total GENERAL FUND: $179,700.00 $152,722.00 $160,678.00 Total GENERAL FUND: $179,700.00 $152,722.00 $160,678.00

MEASURE P

SALARIES & BENEFITS
SALARIES - REGULAR 141.471.001.000 $56,880.00 $60,620.00 RETIREMENT AND LIFE INSUR 141.471.005.000 $10,260.00 $11,670.00 SOCIAL SECURITY - MEDICARE 141.471.006.000 $1,650.00 $1,760.00 HEALTH INSURANCE 141.471.008.000 $15,330.00 $16,870.00
Total SALARIES & BENEFITS: $84,120.00 $90,920.00

OPERATING
SPECIAL DEPARTMENT EXPENSE 141.471.012.000 $45,000.00 $30,000.00 $30,000.00 Total OPERATING: $45,000.00 $30,000.00 $30,000.00
Name Account ID FY2024 Requested FY2025 Budgeted FY2026 Budgeted City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 67 CIP
RECREATION SOFTWARE 141.471.080.000 $0.00 $15,000.00 $15,000.00 Total CIP: $0.00 $15,000.00 $15,000.00
Total MEASURE P: $45,000.00 $129,120.00 $135,920.00
Total MEASURE P: $45,000.00 $129,120.00 $135,920.00
Total: $224,700.00 $281,842.00 $296,598.00
Name Account ID FY2024 Requested FY2025 Budgeted FY2026 Budgeted City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 68 Expenditures by Expense Type
Budgeted 2025 Expenditures by
Expense Type
SALARIES …
OPERA…
CIP (5.3%)
UTILITIES (2.5…
TELEPHONE (0.4%)
Budgeted 2026 Expenditures by
Expense Type
SALARIES …
OPERA…
CIP (5.1%)
UTILITIES (2.4…
TELEPHONE (0.4%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

TELEPHONE UTILITIES CIP OPERATING SALARIES & BENEFITS
FY2022FY2023FY2024FY2025FY2026
0 0.05

0.1 0.15

0.2 0.25

0.3 0.35
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 69 Accomplishments during FY2022/2023 - 2023/2024
In Fiscal Year 2022/2023, the City was able to resume the recreation program. The Recreation Department brought back all 5 sports offered pre-covid closure and had (20-50%) growth in registration across all sports.

Recreation registration software upgrade
Re-established and expanded multiple special events and camps:

Youth Disc Golf
Christmas Parade
Family fun night during Fall Festival
Goals for FY2024/2025 - 2025/2026
Offer minimum of five youth sports opportunities throughout the year
Expand the program to offer adult sports
Explore opportunities to expand & enhance special events for the City
Develop and offer innovative recreation opportunities to meet the diverse needs of the communities
Solicit feedback from customers and staff in an effort to maintain a quality recreation program.

City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 70 Parks
The City of Exeter is charged with maintaining 10 parks spanning almost 20 acres. The parks are an important part of the City residents' quality of life. The most significant parks are Dobson Field, City Park and Scroth Park. The purpose of this division is to maintain the parks in a way that the public can enjoy both active play and a restful setting free of trash with landscape well maintained.

Expenditures Summary
FY2025 Expenditures
$326,080
-$20,220 (-5.84% vs. prior year)
FY2026 Expenditures
$336,710
$10,630 (3.26% vs. prior year)
Parks Proposed and Historical Budget vs. Actual
FY2022 FY2023 FY2024 FY2025 FY2026
0 100k
200k
300k
400k
500k
600k
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 71 Expenditures by Expense Type
Budgeted 2025 Expenditures by
Expense Type
FACIL…
MISC C…
SALARI…
UTILITIES…
FLEET EXP (1.…
OPERATING (0.5%)
Budgeted 2026 Expenditures by
Expense Type
FACIL…
MISC C…
SALA…
UTILITIES…
FLEET EXP (1.…
OPERATING (0.5%)
CONTR…
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

CIP CONTRACTED EXP OPERATING FLEET EXP

UTILITIES SALARIES & BENEFITS MISC CAPITAL FACILITIES
FY2022FY2023FY2024FY2025FY2026
0 0.1

0.2 0.3

0.4 0.5

0.6 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 72 Expense Objects

SALARIES & BENEFITS
SALARIES - REGULAR 104.472.001.000 $12,600.00 $12,440.00 $13,060.00 SALARIES - OVERTIME 104.472.003.000 $1,000.00 $1,000.00 $1,000.00 RETIREMENT AND LIFE INSUR 104.472.005.000 $4,400.00 $2,780.00 $3,160.00 SOCIAL SECURITY-MEDICARE 104.472.006.000 $600.00 $390.00 $410.00 HEALTH INSURANCE 104.472.008.000 $4,000.00 $3,070.00 $3,380.00 WORKERS COMP (SELF INS) 104.472.009.000 $4,200.00 $500.00 $500.00 INSURANCE, BONDS & RETIREM 104.472.023.000 $12,000.00 $14,700.00 $16,900.00 Total SALARIES & BENEFITS: $38,800.00 $34,880.00 $38,410.00

OPERATING
SPECIAL DEPARTMENT EXPENSE 104.472.012.000 $2,000.00 $500.00 $500.00 CLOTHING AND PERSONAL EXPENS 104.472.014.000 $1,100.00 $1,200.00 $1,300.00 TRAINING 104.472.026.000 $1,100.00
Total OPERATING: $4,200.00 $1,700.00 $1,800.00

UTILITIES
UTILITIES 104.472.017.000 $15,000.00 $10,000.00 $11,000.00 Total UTILITIES: $15,000.00 $10,000.00 $11,000.00

FACILITIES
MAINT OF BLDGS, STRUCT & GRN 104.472.019.000 $130,000.00 $135,000.00 $140,000.00 TREE TRIMMING 104.472.019.001 $4,500.00 $0.00 $0.00
MAINT BLDGS, STRUCT & GRND 141.472.019.000 $40,000.00 $40,000.00 $40,000.00 Total FACILITIES: $174,500.00 $175,000.00 $180,000.00

FLEET EXP
MAINT & OPERATION OF VEHICLE 104.472.020.000 $8,000.00 $4,000.00 $5,000.00 Total FLEET EXP: $8,000.00 $4,000.00 $5,000.00

CONTRACTED EXP
PROFESSIONAL SERVICES 140.472.022.000 $500.00 $500.00 $500.00 Total CONTRACTED EXP: $500.00 $500.00 $500.00

MISC CAPITAL
LANDSCAPE / LIGHTING 104.472.027.000 $5,300.00
LANDSCAPE & LIGHTING 140.472.027.000 $100,000.00 $100,000.00 $100,000.00 Total MISC CAPITAL: $105,300.00 $100,000.00 $100,000.00 Total Expense Objects: $346,300.00 $326,080.00 $336,710.00 Name Account ID FY2024 Requested FY2024 Requested FY2025 Budgeted FY2025 Budgeted FY2026 Budgeted FY2026 Budgeted City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 73 Accomplishments during FY2022/2023 - 2023/2024
Replaced equipment to improve overall esthetics and safety.

Advertised and awarded a contract for landscape maintenance services – Parks/Public Buildings.

Advertised and awarded contracts for much needed tree trimming at several parks.

Completed grant funded (Prop 68 Per Capita Park Grant) upgrades to the City Park playground structure, including the installation of rubberized flooring.

Completed grant funded (Prop 68 Per Capita Park Grant) installation of new playground structure and rubberized flooring at Unger Park.

Completed drought tolerant landscape upgrades at Planter Park.

Completed landscape upgrades at Joyner Park.

Goals for FY2024/2025 - 2025/2026
Complete Parks Master Plan to serve as a guide for long-term CIP planning.

Continue developing park standards and implement an ongoing review of the maintenance standards.

Continue to look for alternative funding sources for equipment upgrades and replacements.

City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 74 Public Works
Daymon Qualls
Public Works Director
Public Works is the heartbeat of any city; developing and maintaining roads, water and sewer systems, solid waste handling and administration. The people who work in public works are solving some of the toughest problems facing our communities.

The mission of the City of Exeter Public Works Department is to provide maintenance and repair of the City’s infrastructure in an efficient and cost-effective manner; an exceptionally high level of customer service and a safe work environment; to keep streets clean and well-maintained; to provide low cost, efficient Water, Solid Waste and Wastewater utility services to the citizens of Exeter and to provide various City departments with safe and reliable means of transportation.

Expenditures Summary
FY2025 Expenditures
$9,275,690
$1,420,430 (18.08% vs. prior year)
FY2026 Expenditures
$9,634,040
$358,350 (3.86% vs. prior year)
Public Works Proposed and Historical Budget vs. Actual
FY2022 FY2023 FY2024 FY2025 FY2026
0 2M
4M
6M
8M
10M
12M
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 75 Expenditures by Fund

ENTERPRISE FUND

WATER FUND

SALARIES & BENEFITS
SALARIES - REGULAR 105.461.001.000 $522,000.00 $509,100.00 $534,560.00 SALARIES - TEMPORARY 105.461.002.000 $53,000.00 $53,000.00 $53,000.00 SALARIES - OVERTIME 105.461.003.000 $9,000.00 $9,000.00 $10,000.00 RETIREMENT AND LIFE INSUR 105.461.005.000 $271,700.00 $129,220.00 $145,570.00 SOCIAL SECURITY-MEDICARE 105.461.006.000 $7,500.00 $16,300.00 $17,040.00 HEALTH INSURANCE 105.461.008.000 $146,000.00 $107,470.00 $118,210.00 WORKERS COMP (SELF INS) 105.461.009.000 $62,000.00 $11,320.00 $11,890.00 INSURANCE, BONDS & RETIREMEN 105.461.023.000 $69,600.00 $102,500.00 $117,900.00 PERSONNEL EXPENSES 105.461.033.000 $3,000.00 $3,500.00 $4,000.00 Total SALARIES & BENEFITS: $1,143,800.00 $941,410.00 $1,012,170.00

OPERATING
OFFICE EXPENSE 105.461.011.000 $26,250.00 $27,000.00 $27,250.00 SPECIAL DEPARTMENT EXPENSE 105.461.012.000 $4,000.00 $5,200.00 $6,000.00 SUPPLIES - FROM WELL TO HOME 105.461.012.001 $153,000.00 $156,000.00 $159,000.00 WATER WELLS 105.461.012.002 $70,000.00 $75,000.00 $80,000.00 METERS 105.461.012.003 $40,000.00
SPECIAL EVENTS 105.461.012.004 $4,000.00 $4,000.00
OFFICE EQUIPMENT EXPENSE 105.461.013.000 $2,500.00 $0.00 $0.00 UNIFORMS 105.461.014.000 $5,000.00 $6,000.00 $7,000.00
MEMBERSHIPS AND DUES 105.461.024.000 $4,000.00 $4,250.00 $4,500.00 TRAVEL CONFERENCES & MEETING 105.461.025.000 $7,000.00 $6,000.00 $7,000.00 TRAINING 105.461.026.000 $11,600.00 $10,500.00 $11,500.00 CHARGEBACK FEES 105.461.054.000 $500.00 $500.00 $500.00 Total OPERATING: $323,850.00 $294,450.00 $306,750.00

TELEPHONE
TELEPHONE 105.461.016.000 $18,000.00 $18,000.00 $18,000.00 Total TELEPHONE: $18,000.00 $18,000.00 $18,000.00

UTILITIES
UTILITIES 105.461.017.000 $264,000.00 $280,000.00 $300,000.00 Total UTILITIES: $264,000.00 $280,000.00 $300,000.00

FACILITIES
MAINT BLDGS, STRUCT & GRNDS 105.461.019.000 $7,500.00 $7,750.00 $8,000.00 Total FACILITIES: $7,500.00 $7,750.00 $8,000.00

FLEET EXP
Name Account ID FY2024
Requested
FY2025
Budgeted
FY2026
Budgeted
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 76 MAINT & OPERATION OF VEHICLE 105.461.020.000 $33,000.00 $34,000.00 $35,000.00 Total FLEET EXP: $33,000.00 $34,000.00 $35,000.00

CONTRACTED EXP
PROFESSIONAL SERVICES 105.461.021.000 $85,000.00 $87,000.00 $89,000.00 ENGINEERING FEES 105.461.021.001 $1,800.00 $0.00 $0.00
AUDIT 105.461.021.004 $9,800.00 $10,700.00 $11,600.00
CONTRACTUAL SERVICES 105.461.022.000 $52,000.00 $165,000.00 $170,000.00 Total CONTRACTED EXP: $148,600.00 $262,700.00 $270,600.00

DEBT SERVICE
DEBT INTEREST 105.461.071.002 $141,900.00 $173,000.00 $160,000.00 DEBT PRINCIPAL 105.461.071.004 $125,000.00 $156,000.00 $162,000.00 WATER CAPITAL PROJECT 105.461.073.000 $884,000.00
Total DEBT SERVICE: $1,150,900.00 $329,000.00 $322,000.00 CIP
HEAVY DUTY UTILITY TRUCK 105.461.080.001 $43,000.00 $0.00

WATER METER, REGISTER, AND MTU
REPLACEMENT 105.461.080.002 $40,000.00 $40,000.00 $40,000.00 WATER SERVICE LINE REPLACEMENT 105.461.080.003 $120,000.00 $120,000.00 $120,000.00 VALVE REPLACEMENT PROJECT 105.461.080.004 $0.00 $0.00 $90,000.00 FUTURE WELL PUMP AND MOTOR REPLACEMENT 105.461.080.007 $80,000.00 $80,000.00 $0.00 PIPE REPAIR & REPLACEMENT 105.461.080.009 $190,000.00 $75,000.00 $120,000.00 WATER VALVE EXERCISING 105.461.080.010 $0.00 $30,000.00 $0.00 ANNUAL PUBLIC WORKS EQUIP REPLACEMENT 105.461.080.011 $23,000.00 $23,000.00 $23,000.00 PUBLIC WORKS VEHICLE REPLACEMENT 105.461.080.012 $13,000.00 $21,500.00 $13,000.00 SCADAA METER SYS WATER/WASTEWATER 105.461.080.017 $50,000.00 $0.00 WATER WELL MAINTENANCE 105.461.080.043 $85,000.00 $85,000.00 $85,000.00 WELL E5-W EVAL/REHAB 105.461.080.045 $115,000.00 $0.00 $115,000.00 TOOLEVILLE EMERGEN INTERTI 105.461.080.047 $1,852,910.00 $2,152,910.00 WELL SITE FENCING UPGRADES (E-9W AND E11W) 105.461.080.048 $20,000.00 $0.00 RANDEL SPRAYER 105.461.080.049 $0.00 $40,000.00
VERMEER ATX 850 WHEEL LOADER 105.461.080.050 $21,260.00 $0.00 EQUIPMENT TRAILERS (1-PLATE/ 1-ROLLER) 105.461.080.051 $9,500.00 $0.00 Total CIP: $666,000.00 $2,471,170.00 $2,798,910.00
Total WATER FUND: $3,755,650.00 $4,638,480.00 $5,071,430.00

SANITATION FUND

SALARIES & BENEFITS
SALARIES - REGULAR 106.451.001.000 $59,000.00 $38,620.00 $40,550.00 SALARIES - TEMPORARY 106.451.002.000 $12,000.00 $0.00 $0.00 RETIREMENT AND LIFE INSUR 106.451.005.000 $10,610.00 $10,610.00 $11,890.00 SOCIAL SECURITY-MEDICARE 106.451.006.000 $1,000.00 $1,120.00 $1,180.00 Name Account ID FY2024
Requested
FY2025
Budgeted
FY2026
Budgeted
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 77 HEALTH INSURANCE 106.451.008.000 $16,000.00 $8,590.00 $9,450.00 WORKERS COMP (SELF INS) 106.451.009.000 $7,100.00 $490.00 $520.00 INSURANCE, BONDS & RETIREMNT 106.451.023.000 $30,000.00 $13,100.00 $15,100.00 Total SALARIES & BENEFITS: $135,710.00 $72,530.00 $78,690.00

OPERATING
OFFICE EXPENSE 106.451.011.000 $16,800.00 $10,000.00 $10,000.00 SPECIAL DEPARTMENT EXPENSE 106.451.012.000 $54,800.00 $300.00 $300.00 MEMBERSHIPS AND DUES 106.451.024.000 $500.00 $0.00 $0.00 TRAVEL CONFERENCES & MEETING 106.451.025.000 $3,000.00 $0.00 $0.00 Total OPERATING: $75,100.00 $10,300.00 $10,300.00

TELEPHONE
TELEPHONE 106.451.016.000 $500.00 $600.00 $600.00
Total TELEPHONE: $500.00 $600.00 $600.00

UTILITIES
UTILITIES 106.451.017.000 $9,000.00 $3,000.00 $3,500.00 Total UTILITIES: $9,000.00 $3,000.00 $3,500.00

FACILITIES
MAINT OF BLDGS STRUCT & GRND 106.451.019.000 $100.00 $100.00 $100.00 Total FACILITIES: $100.00 $100.00 $100.00

CONTRACTED EXP
PROFESSIONAL 106.451.021.000 $7,500.00 $1,000.00 $1,000.00 AUDIT 106.451.021.004 $6,800.00 $3,000.00 $3,000.00
CONTRACTUAL SERVICES 106.451.022.000 $1,540,000.00 $1,424,560.00 $1,495,790.00 MAINTENANCE CONTRACTS 106.451.022.001 $6,500.00 $5,450.00 $5,730.00 Total CONTRACTED EXP: $1,560,800.00 $1,434,010.00 $1,505,520.00

MISC CAPITAL
FRANCHISE GENERAL FUND 106.451.034.001 $100,000.00 $105,000.00 $110,250.00 LEAF COLL/ST SWEEPING 106.451.034.002 $100,000.00 $105,000.00 $110,250.00 Total MISC CAPITAL: $200,000.00 $210,000.00 $220,500.00 Total SANITATION FUND: $1,981,210.00 $1,730,540.00 $1,819,210.00

SEWER FUND

SALARIES & BENEFITS
SALARIES - REGULAR 107.441.001.000 $352,000.00 $374,090.00 $392,800.00 SALARIES - TEMPORARY 107.441.002.000 $30,000.00 $30,000.00 $30,000.00 SALARIES - OVERTIME 107.441.003.000 $8,000.00 $9,000.00 $10,000.00 RETIREMENT AND LIFE INSUR 107.441.005.000 $170,000.00 $94,540.00 $106,530.00 SOCIAL SECURITY-MEDICARE 107.441.006.000 $5,300.00 $11,720.00 $12,270.00 Name Account ID FY2024
Requested
FY2025
Budgeted
FY2026
Budgeted
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 78 HEALTH INSURANCE 107.441.008.000 $95,000.00 $110,000.00 $120,000.00 WORKERS COMP (SELF INS) 107.441.009.000 $55,000.00 $60,000.00 $65,000.00 INSURANCE, BONDS & RETIREMNT 107.441.023.000 $62,000.00 $68,000.00 $78,200.00 PERSONNEL EXPENSE 107.441.033.000 $4,000.00 $4,200.00 $4,400.00 Total SALARIES & BENEFITS: $781,300.00 $761,550.00 $819,200.00

OPERATING
OFFICE EXPENSE 107.441.011.000 $21,000.00 $23,000.00 $24,000.00 SPECIAL DEPARTMENT EXPENSE 107.441.012.000 $5,300.00 $5,600.00 $5,900.00 MAIN PLANT 107.441.012.001 $86,000.00 $90,000.00 $90,000.00 LIFT STATIONS 107.441.012.002 $3,100.00 $4,000.00 $4,200.00 PIPE MAINTENANCE 107.441.012.005 $5,300.00
SPECIAL EVENTS 107.441.012.007 $4,000.00 $4,000.00
OFFICE EQUIPMENT EXPENSE 107.441.013.000 $1,600.00 $0.00 $0.00 UNIFORMS 107.441.014.000 $2,400.00 $2,700.00 $2,800.00
MEMBERSHIPS AND DUES 107.441.024.000 $4,000.00 $4,000.00 $4,500.00 TRAVEL CONFERENCES & MEETING 107.441.025.000 $3,000.00 $3,200.00 $3,400.00 TRAINING 107.441.026.000 $7,600.00 $7,800.00 $8,000.00
Total OPERATING: $139,300.00 $144,300.00 $146,800.00

TELEPHONE
TELEPHONE 107.441.016.000 $5,700.00 $6,100.00 $6,400.00 Total TELEPHONE: $5,700.00 $6,100.00 $6,400.00

UTILITIES
UTILITIES 107.441.017.000 $182,000.00 $197,000.00 $212,000.00 Total UTILITIES: $182,000.00 $197,000.00 $212,000.00

FACILITIES
MAINT BLDGS,STRUCT & GRNDS 107.441.019.000 $20,000.00 $20,000.00 $20,000.00 Total FACILITIES: $20,000.00 $20,000.00 $20,000.00

FLEET EXP
MAINT & OPERATION OF VEHICLE 107.441.020.000 $29,000.00 $30,000.00 $32,000.00 Total FLEET EXP: $29,000.00 $30,000.00 $32,000.00

CONTRACTED EXP
PROFESSIONAL & SPECIALIZED 107.441.021.000 $83,000.00 $85,000.00 $87,000.00 ENGINEERING FEES 107.441.021.001 $2,700.00 $0.00 $0.00
AUDIT 107.441.021.004 $6,800.00 $10,200.00 $11,000.00
CONTRACTUAL SERVICES 107.441.022.000 $61,600.00 $175,000.00 $185,000.00 Total CONTRACTED EXP: $154,100.00 $270,200.00 $283,000.00

DEBT SERVICE
Name Account ID FY2024
Requested
FY2025
Budgeted
FY2026
Budgeted
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 79 USDA LOAN PAYMENT 107.441.071.001 $230,000.00
INTEREST EXPENSE 107.441.078.000 $0.00 $80,000.00 $76,000.00 Total DEBT SERVICE: $230,000.00 $80,000.00 $76,000.00
CIP
HEAVY DUTY UTILITY TRUCK 107.441.080.001 $0.00 $87,000.00 $0.00 SEWER EQUIP PURCHASE & REPLACEMENT 107.441.080.006 $13,000.00 $13,000.00 $13,000.00 ANNUAL PUBLIC WORKS EQUIP REPLACEMENT 107.441.080.008 $23,000.00 $47,000.00 $47,000.00 PUBLIC WORKS VEHICLE REPLACEMENT 107.441.080.009 $14,000.00 $44,000.00 $27,000.00 SCADA METER SYS WATER/WASTEWATER 107.441.080.010 $0.00 $50,000.00 $0.00 WWTP MAINTENANCE 107.441.080.017 $141,000.00 $141,000.00 $141,000.00 LIFT STATION EQUIP REPLACEMENT 107.441.080.023 $88,000.00 $88,000.00 $88,000.00 PIPE REPAIR & REPLACEMENT 107.441.080.024 $60,000.00 $84,000.00 $84,000.00 SEWER LINE REPLACEMENT/ MAINT 107.441.080.044 $226,000.00 $226,000.00 $226,000.00 BRICKHOUSE PARK SEWER LINE BYPASS 107.441.080.045 $0.00 $280,000.00 $0.00 PORTABLE PUMPS (1 EA-2", 4", 6") 107.441.080.046 $0.00 $42,000.00 $0.00 SEWER CAMERA 107.441.080.047 $0.00 $7,000.00 $0.00
A&W LIFT STATION REHAB 107.441.080.048 $0.00 $0.00 $500,000.00 RANDEL SPRAYER 107.441.080.049 $0.00 $0.00 $10,000.00
VERMEER ATX 850 WHEEL LOADER 107.441.080.050 $0.00 $42,520.00 $0.00 EQUIPMENT TRAILERS (1-PLATE/1-ROLLER) 107.441.080.051 $0.00 $19,000.00 $0.00 RODDER TRAILER 107.441.080.052 $0.00 $90,000.00 $0.00

FILBERT LIFT STATION UPGRADE (YOKOHL
LANDING) 107.441.097.002 $0.00 $65,000.00
Total CIP: $565,000.00 $1,325,520.00 $1,136,000.00
Total SEWER FUND: $2,106,400.00 $2,834,670.00 $2,731,400.00 Total ENTERPRISE FUND: $7,843,260.00 $9,203,690.00 $9,622,040.00

MEASURE P

FACILITIES
MAINT OF BLDGS STRUCT & GR 141.461.019.000 $12,000.00 $12,000.00 $12,000.00 Total FACILITIES: $12,000.00 $12,000.00 $12,000.00
CIP
BUILDING REPAIRS AND UPDAT 141.461.080.000 $0.00 $60,000.00 Total CIP: $0.00 $60,000.00
Total MEASURE P: $12,000.00 $72,000.00 $12,000.00
Total MEASURE P: $12,000.00 $72,000.00 $12,000.00
Total: $7,855,260.00 $9,275,690.00 $9,634,040.00
Name Account ID FY2024
Requested
FY2025
Budgeted
FY2026
Budgeted
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 80 Expenditures by Expense Type
Budgeted 2025 Expenditures by
Expense Type
CIP (4…

CONTRACTED
EXP (21.2%)

CONTRACTED
SALA…
UTILI…
OPERA…
DEBT SER…

MISC CAPITAL
(2.3%)

MISC CAPITAL
Budgeted 2026 Expenditures by
Expense Type
CIP (4…

CONTRACTED
EXP (21.4%)

CONTRACTED
SALA…
UTILI…
OPERA…
DEBT SER…

MISC CAPITAL
(2.3%)

MISC CAPITAL
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

TELEPHONE FACILITIES FLEET EXP MISC CAPITAL

DEBT SERVICE OPERATING UTILITIES SALARIES & BENEFITS

CONTRACTED EXP CIP
FY2022FY2023FY2024FY2025FY2026
0 2
4 6
8 10
12 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 81 Accomplishments during FY2022/2023 - 2023/2024
Replaced equipment and vehicles to improve overall safety and operational efficiency.

Negotiated and executed an agreement with Vast Networks for the installation of Dedicated Internet Access, Symmetrical Fiber at three City facilitates.

Executed an agreement with 4Creeks of Visalia to update the City’s Improvement Standards and to prepare a full set of Landscape Design Guidelines and incorporate them into the updated City Improvement Standards.

Advertised and awarded a contract for annual concrete repairs.

Advertised and awarded a contract for annual asphalt path paving.

Advertised and awarded a contract for landscape maintenance services – Parks/Public Buildings.

Advertised and awarded a contract for landscape maintenance services – LLMDs.

Installed three new drives for the wastewater treatment plant’s influent pumps.

Held several community clean up events.

Completed a drought tolerant landscape conversion at the Countryview Estates LLMD.

Updated the City’s Storm Drain Master Plan.

Updated the City’s Sewer Master Plan.

Purchased and outfitted a new graffiti abatement trailer.

Established a list of three qualified contractors to perform repair and rehabilitation work on the City’s water distribution and sanitary and storm sewer collection systems and executed an initial agreement with each contractor.

Completed an audit of all of the City’s Southern California Edison accounts which resulted in the City’s twenty-two accounts being reduced down to six accounts grouped into easy-to-understand categories.

Negotiated and executed a contract with Able Industries for landscape maintenance services for the Belmont Bike Path and the Visalia Road medians.

Piggybacked a National Joint Powers Alliance cooperative purchasing agreement (National Contract #062415-UFC) for employee uniform and linen services and executed a sixty-month (5 year) agreement with Unifirst Corporation of Fresno, CA for public works employee uniform and linen services.

Completed the HVAC Upgrades and Replacement Project which included seven City facilities.

Executed an agreement with TJKM to prepare the City’s ATP plan.

Completed rehabilitation of Well E9-W.

Completed rehabilitation of Well E14-W.

Negotiated and executed a consolidation agreement with the Tooleville Mutual Non-Profit Water Association (TMNPWA) for consolidation of the TMNPWA water system into the City of Exeter water system.

Initiated a complete redesign of the City’s downtown landscaping.

Executed an Extra Work Authorization with the City’s contract City Engineer firm – QK for professional civil engineering design and land surveying services related to the rehabilitation of Firebaugh Avenue.

Executed an Extra Work Authorization with the City’s contract City Engineer firm – QK for professional civil engineering design services related to the Downtown Street Light Replacement Project.

Goals for FY2024/2025 - 2025/2026
Continue developing strategies for regular maintenance and replacement of key components of the City’s critical
infrastructure.

Execute multiple Capital Improvement Projects to improve the City’s Water and Sewer Infrastructure and overall operations of the Public Works Department.

Replace 12 non-working fire hydrants throughout the City.

Finalize the City Improvement Standards and Landscape Design Guidelines.

Continue to look for alternative funding sources for equipment upgrades and replacements.

City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 82 Road Funds
Expenditures Summary
FY2025 Expenditures
$2,774,300
$541,700 (24.26% vs. prior year)
FY2026 Expenditures
$1,887,100
-$887,200 (-31.98% vs. prior year)
Road Funds Proposed and Historical Budget vs. Actual
FY2022 FY2023 FY2024 FY2025 FY2026
0 10M

2.5M
5M

7.5M

12.5M
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 83 Expenditures by Fund

ROAD FUND

GAS TAX FUND
PROFESSIONAL 109.491.021.000 $5,000.00 $3,000.00 $3,000.00 AUDIT 109.491.021.004 $2,000.00 $1,500.00 $1,500.00
STREET LIGHTING 109.491.031.000 $150,000.00 $160,000.00 $170,000.00 STREET IMPROVEMENTS 109.491.073.000 $97,000.00
OTHER USE OF FUNDS STREETS 109.491.075.000 $225,000.00 $175,000.00 $175,000.00 STREET MAINTENANCE 109.491.080.003 $15,000.00 $15,000.00 Total GAS TAX FUND: $479,000.00 $354,500.00 $364,500.00

TRANSPORATION FUND
PROFESSIONAL 113.495.021.000 $5,000.00 $5,000.00 $7,000.00 AUDIT 113.495.021.004 $1,600.00 $1,800.00 $2,000.00
STREET IMPROVEMENTS 113.495.073.000 $50,000.00
OTHER USE OF FUNDS STREETS 113.495.076.000 $280,000.00 $200,000.00 $200,000.00 FIREBAUGH ASPHALT OVERLAY 113.495.080.028 $432,500.00 $200,000.00 $200,000.00 CRACK SEALING 113.495.080.029 $50,000.00 $100,000.00 $100,000.00 RECLAMITE 113.495.080.030 $50,000.00 $150,000.00 $150,000.00 POT HOLE PATCHING 113.495.080.032 $10,000.00
PAVEMENT SURVEY 113.495.080.033 $6,000.00 $131,000.00 $131,000.00 CAPE SEAL 113.495.080.034 $0.00 $100,000.00 $100,000.00 RAILROAD CROSSINGS 113.495.080.040 $52,500.00 $50,000.00 $50,000.00 Total TRANSPORATION FUND: $937,600.00 $937,800.00 $940,000.00

MEASURE R
PROFESSIONAL SERVICES 131.497.021.000 $55,000.00 $25,000.00 $25,000.00 AUDIT 131.497.021.004 $61,000.00 $20,000.00 $20,000.00
(LOCAL) PALM RECONSTRUCTION 131.497.029.001 $212,000.00 $12,000.00 $12,600.00 OTHER USE OF FUNDS 131.497.075.000 $338,000.00
FIREBAUGH ASPHALT OVERLAY 131.497.080.028 $0.00 $300,000.00 $300,000.00 CITY OWNED DOWNTOWN STREETLIGHTS 131.497.080.029 $600,000.00 CAPE SEAL 131.497.080.034 $150,000.00 $50,000.00 $50,000.00 Total MEASURE R: $816,000.00 $1,007,000.00 $407,600.00

ROAD MAINTENANCE AND REHAB FUND
RD PAVMT PRESERV STRIPPING 136.498.080.001 $175,000.00 $175,000.00 FIREBAUGH ASPHALT OVERLAY 136.498.080.028 $300,000.00
Total ROAD MAINTENANCE AND REHAB FUND: $475,000.00 $175,000.00 Total ROAD FUND: $2,232,600.00 $2,774,300.00 $1,887,100.00 Name Account ID FY2024 Requested FY2025 Budgeted FY2026 Budgeted City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 84 Expenditures by Expense Type
Budgeted 2025 Expenditures by
Expense Type
CIP (78.7%)
FUND …
MISC CAPI…

CONTRACTED
EXP (2%)

CONTRACTED
Budgeted 2026 Expenditures by
Expense Type
CIP (68%)
FUND…
MISC CAPI…

CONTRACTED
EXP (3.1%)

CONTRACTED
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

DEBT SERVICE CONTRACTED EXP MISC CAPITAL FUND TRANSFER CIP FY2022FY2023FY2024FY2025FY2026
0 10

2.5 5

7.5 12.5
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 85 Housing Funds
The City is eligible for a number of different housing programs. The City in the past has provided housing assistance in the form of first-time buyer 2nd loans and other programs administered through Housing and Community Development (HCD).

The City has a substantial number of loans still being administered with the assistance of Self Help Enterprises (SHE). As these loans are repaid, the loan repayment or program income, may be used for additional housing programs.

Expenditures Summary
FY2025 Expenditures
$562,000
$0 (0.00% vs. prior year)
FY2026 Expenditures
$562,000
$0 (0.00% vs. prior year)
Housing Funds Proposed and Historical Budget vs. Actual FY2022 FY2023 FY2024 FY2025 FY2026
0 200k
400k
600k
800k
1,000k
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 86 Expenditures by Fund

HOUSING FUND

CDBG PROGRAM INCOME FUND
PROGRAM INCOME ADMIN 111.501.026.000 $25,000.00 $25,000.00 $25,000.00 ACTIVITY DELIVERY HB 111.501.027.000 $50,000.00 $50,000.00 $50,000.00 LOANS 111.501.036.000 $200,000.00 $200,000.00 $200,000.00 ACT DEL - HB 111.501.036.001 $3,000.00 $3,000.00 $3,000.00 ACTIVITY DELIVERY 111.501.036.002 $50,000.00 $50,000.00 $50,000.00 Total CDBG PROGRAM INCOME FUND: $328,000.00 $328,000.00 $328,000.00

LOW/MODERATE HOUSING FUND
LOW MOD HOUSING SPECIAL 116.502.012.000 $100,000.00 $100,000.00 $100,000.00 Total LOW/MODERATE HOUSING FUND: $100,000.00 $100,000.00 $100,000.00

FTHB PROGRAM INCOME FUND
HOME PI ADMIN 117.473.012.000 $1,000.00 $1,000.00 $1,000.00 FTHB PROGRAM INCOME 117.473.022.000 $10,000.00 $10,000.00 $10,000.00 REHAB GRANTS/LOANS 117.473.041.000 $0.00 $80,000.00 $80,000.00 REHAB GRANTS/LOANS 117.473.041.001 $80,000.00
Total FTHB PROGRAM INCOME FUND: $91,000.00 $91,000.00 $91,000.00

CDBG HOUSING GRANT FUND
GEN ADM 12-STBG 8386 124.504.050.000 $2,000.00 $2,000.00 $2,000.00 ACTIVITY DEL 124.504.050.001 $40,000.00 $40,000.00 $40,000.00 Total CDBG HOUSING GRANT FUND: $42,000.00 $42,000.00 $42,000.00

BEGIN HOUSING GRANT FUND
BEGIN GRANT LOAN SERVICING 128.509.040.012 $1,000.00 $1,000.00 $1,000.00 Total BEGIN HOUSING GRANT FUND: $1,000.00 $1,000.00 $1,000.00 Total HOUSING FUND: $562,000.00 $562,000.00 $562,000.00 Name Account ID FY2024 Requested FY2025 Budgeted FY2026 Budgeted City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 87 Expenditures by Expense Type
Budgeted 2025 Expenditures by
Expense Type
MISC CAPIT…
OPERATIN…

CONTRACTED
EXP (1.8%)

CONTRACTED
Budgeted 2026 Expenditures by
Expense Type
MISC CAPIT…
OPERATIN…

CONTRACTED
EXP (1.8%)

CONTRACTED
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

CONTRACTED EXP OPERATING MISC CAPITAL
FY2022FY2023FY2024FY2025FY2026
0 0.2

0.4 0.6

0.8 1
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 88 Internal Service Fund
The City in its various activities incurs liabilities. To manage this fiscal liability, the City purchases a number of different policies and works to mitigate the City's potential liabilities by actively reviewing its safety practices and educating its staff on safe practices.

Expenditures Summary
FY2025 Expenditures
$1,633,820
$18,720 (1.16% vs. prior year)
FY2026 Expenditures
$1,847,580
$213,760 (13.08% vs. prior year)
Internal Service Fund Proposed and Historical Budget vs. Actual FY2022 FY2023 FY2024 FY2025 FY2026
0 500k
1,000k
1,500k
2,000k
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 89 Expenditures by Fund

INTERNAL SERVICE FUND

INSURANCE FUND
SALARIES - REGULAR 121.551.001.000 $84,000.00 $81,820.00 $85,910.00 DISABILITY INSURANCE 121.551.004.000 $0.00 $840.00 $840.00 RETIREMENT AND LIFE INSUR 121.551.005.000 $24,000.00 $19,730.00 $22,300.00 SOCIAL SECURITY MEDICARE 121.551.006.000 $1,000.00 $2,380.00 $2,500.00 UNEMPLOYMENT INSURANCE 121.551.007.000 $6,000.00 $0.00 $0.00 HEALTH INSURANCE 121.551.008.000 $15,000.00 $11,810.00 $12,990.00 WORKERS COMP (SELF INS) 121.551.009.000 $1,000.00 $770.00 $810.00 SPECIAL DEPT EXPENSE 121.551.012.000 $11,000.00 $0.00 $0.00 DISABILITY,LIFE,DEPENDENT 121.551.023.001 $38,000.00 $40,000.00 $44,000.00 HEALTH INS &10000 LIFE 121.551.023.002 $660,100.00 $690,000.00 $793,500.00 WORKERS COMPENSATION 121.551.023.003 $245,000.00 $275,000.00 $300,000.00 LIABILITY INSURANCE 121.551.023.004 $456,000.00 $448,330.00 $515,580.00 DENTAL/VISION 121.551.023.005 $69,000.00 $60,140.00 $66,150.00 MEMBERSHIPS AND DUES 121.551.024.000 $1,000.00 $1,000.00 $1,000.00 TRAVEL CONF AND MEETINGS 121.551.025.000 $3,000.00 $1,000.00 $1,000.00 TRAINING 121.551.026.000 $1,000.00 $1,000.00 $1,000.00
Total INSURANCE FUND: $1,615,100.00 $1,633,820.00 $1,847,580.00 Total INTERNAL SERVICE FUND: $1,615,100.00 $1,633,820.00 $1,847,580.00 Name Account ID FY2024 Requested FY2025 Budgeted FY2026 Budgeted City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 90 Expenditures by Expense Type
Budgeted 2025 Expenditures by
Expense Type
MAJOR

OPERATING
(90.2%)
MAJOR

OPERATING
(90.2%)

SALARIES &

BENEFITS
(9.6%)

SALARIES &

BENEFITS
(9.6%)
OPERATING (0.2%)
Budgeted 2026 Expenditures by
Expense Type
MAJOR

OPERATING
(90.7%)
MAJOR

OPERATING
(90.7%)

SALARIES &

BENEFITS
(9.2%)

SALARIES &

BENEFITS
(9.2%)
OPERATING (0.2%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

OPERATING SALARIES & BENEFITS MAJOR OPERATING
FY2022FY2023FY2024FY2025FY2026
0 0.5
1 1.5
2 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 91 Measure P
The Measure P (Fund 141) is a relatively new special revenue fund to account for the one percent Transactions and Use Tax (Ordinance 694) approved by the voters of the City of Exeter in November of 2020. This supplemental general sales tax measure was proposed and approved mainly to continue funding public safety, streets, parks, building facility maintenance, and other essential City services.

Expenditures Summary
FY2025 Expenditures
$1,685,930
$334,130 (24.72% vs. prior year)
FY2026 Expenditures
$1,658,490
-$27,440 (-1.63% vs. prior year)
Measure P Proposed and Historical Budget vs. Actual
FY2022 FY2023 FY2024 FY2025 FY2026
0 250k
500k
750k
1,000k
1,250k
1,500k
1,750k
2,000k
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 92 Expenditures by Function
Budgeted 2025 Expenditures by
Function
STREE…

GENERAL

GOVERNMENT
(22.2%)

GENERAL

GOVERNMENT
(22.2%)
POLICE …
CODE…
RECRE…
WATER

DEPARTMENT
(4.3%)
WATER

DEPARTMENT
(4.3%)
PARKS (2.4%)
Budgeted 2026 Expenditures by
Function
STREE…

GENERAL

GOVERNMENT
(23.2%)

GENERAL

GOVERNMENT
(23.2%)
POLICE …
CODE…
RECRE…
PARKS (2.4%)
WATER

DEPARTMENT
(0.7%)
WATER

DEPARTMENT
(0.7%)
Budgeted and Historical Expenditures by Function
Millions
Grey background indicates budgeted figures.

WATER DEPARTMENT PARKS

RECREATION CODE ENFORCEMENT DEPARTMENT

POLICE DEPARTMENT GENERAL GOVERNMENT

STREET DEPARTMENT
FY2023FY2024FY2025FY2026
0 0.5
1 1.5
2 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 93 Expenditures

GENERAL GOVERNMENT
SPECIAL DEPARTMENT EXPENSE 141.404.012.000 $5,000.00 $231,900.00 $243,250.00 MAINT BLDGS, STRUCT & GRND 141.404.019.000 $41,900.00 $41,900.00 $41,900.00 Fire engine replacement 141.404.074.000 $100,000.00
FIRE: ENGINE REPLACEMENT 141.404.074.048 $100,000.00 $100,000.00 $100,000.00 Total GENERAL GOVERNMENT: $246,900.00 $373,800.00 $385,150.00

CODE ENFORCEMENT DEPARTMENT
SALARIES - REGULAR 141.405.001.000 $60,000.00 $60,200.00 $63,800.00 SALARIES - OVERTIME 141.405.003.000 $300.00 $400.00
RETIREMENT AND LIFE INSUR 141.405.005.000 $19,700.00 $19,700.00 $19,700.00 SOCIAL SECURITY - MEDICARE 141.405.006.000 $1,900.00 $1,750.00 $1,850.00 HEALTH INSURANCE 141.405.008.000 $23,000.00 $22,000.00 $22,000.00 WORKERS COMP (SELF INS) 141.405.009.000 $16,000.00 $1,000.00 $1,000.00 SPECIAL DEPARTMENT EXPENSE 141.405.012.000 $5,000.00 $5,000.00 $5,000.00 INSURANCE, BONDS & RETIREM 141.405.023.000 $46,600.00 $46,600.00 $46,600.00 Total CODE ENFORCEMENT DEPARTMENT: $172,200.00 $156,550.00 $160,350.00

POLICE DEPARTMENT
REGULAR - SALARIES 141.421.001.000 $77,200.00 $141,000.00 $147,500.00 SALARIES - OVERTIME 141.421.003.000 $5,000.00 $5,000.00 RETIREMENT AND LIFE INS 141.421.005.000 $30,300.00 $39,000.00 $40,000.00 SOCIAL SECURITY-MEDICARE 141.421.006.000 $2,100.00 $2,460.00 $2,570.00 HEALTH INSURANCE 141.421.008.000 $22,000.00 $27,000.00 $29,000.00 WORKERS COMP (SELF INS) 141.421.009.000 $7,500.00 $1,000.00 $1,000.00 SPECIAL DEPARTMENT EXPENSE 141.421.012.000 $50,000.00 $50,000.00 $50,000.00 INSURANCE, BONDS & RETIREM 141.421.023.000 $46,600.00 $49,000.00 $50,000.00 Total POLICE DEPARTMENT: $235,700.00 $314,460.00 $325,070.00

STREET DEPARTMENT
ANNUAL STREET RECONST 141.431.080.001 $300,000.00 $300,000.00 $300,000.00 Street Rebuilds 141.431.080.002 $300,000.00
ANNUAL STREET OVERLAYS 141.431.080.034 $300,000.00 $300,000.00 Total STREET DEPARTMENT: $600,000.00 $600,000.00 $600,000.00

WATER DEPARTMENT
MAINT OF BLDGS STRUCT & GR 141.461.019.000 $12,000.00 $12,000.00 $12,000.00 BUILDING REPAIRS AND UPDAT 141.461.080.000 $0.00 $60,000.00 Total WATER DEPARTMENT: $12,000.00 $72,000.00 $12,000.00

RECREATION
SALARIES - REGULAR 141.471.001.000 $56,880.00 $60,620.00 RETIREMENT AND LIFE INSUR 141.471.005.000 $10,260.00 $11,670.00 Name Account ID FY2024 Requested FY2025 Budgeted FY2026 Budgeted City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 94 SOCIAL SECURITY - MEDICARE 141.471.006.000 $1,650.00 $1,760.00 HEALTH INSURANCE 141.471.008.000 $15,330.00 $16,870.00
SPECIAL DEPARTMENT EXPENSE 141.471.012.000 $45,000.00 $30,000.00 $30,000.00 RECREATION SOFTWARE 141.471.080.000 $0.00 $15,000.00 $15,000.00 Total RECREATION: $45,000.00 $129,120.00 $135,920.00
PARKS
MAINT BLDGS, STRUCT & GRND 141.472.019.000 $40,000.00 $40,000.00 $40,000.00 Total PARKS: $40,000.00 $40,000.00 $40,000.00
Total Expenditures: $1,351,800.00 $1,685,930.00 $1,658,490.00 Name Account ID FY2024 Requested FY2025 Budgeted FY2026 Budgeted City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 95

CAPITAL IMPROVEMENTS
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 96 Capital Improvement Plan Overview
The City of Exeter has created a Capital Improvements Plan (CIP) and a schedule for capital equipment purchase to plan for replacements and improvements in the next six years. The CIP and schedule are tools to ensure that the City’s infrastructure and equipment needs are addressed. These expenses are budgeted each year and reviewed annually to make any changes and adjustments necessary based on new developments throughout the current year. All purchases over $10,000 must be approved by City Council. In the planning process, it is necessary to forecast the funds available and the funds needed each year in the plan. The forecast is formulated using facts and educated assumptions based on prior year trends and data, debt capacity and economic trends. The City does not have all the funds available to finance all desired projects. With suggestions and input from City staff and the citizens of the community, the City Council must prioritize the numerous projects and allocate them to future years as funds are available.

Definition of Capital Equipment:

The City of Exeter defines capital equipment as a single item or system of $5,000 or more that:

Has a useful life of at least two years and
Is not a routine/recurring expense incurred in the normal course of business, and Belongs in a major class:

1. Vehicles

2. Machinery

3. Equipment
Definition of Capital Improvement:

The City of Exeter defines a capital improvement as an investment of $5,000 or more that:

Extend the original life of the asset or
Return to like-new condition or
Significant alteration or structural change or
Provides additional value, not just retain current value City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 97 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 98 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 99 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 100 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 101 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 102 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 103 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 104 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 105 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 106 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 107 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 108

SUPPLEMENTAL INFORMATION
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 109 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 110 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 111 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 112 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 113 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 114 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 115 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 116 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 117 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 118 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 119 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 120 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 121 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 122 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 123 City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 124

APPENDIX
City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 125 Glossary
Abatement: A reduction or elimination of a real or personal property tax, motor vehicle excise, a fee, charge, or special assessment imposed by a governmental unit. Granted only on application of the person seeking the abatement and only by the committing governmental unit.

Accounting System: The total structure of records and procedures that identify record, classify, and report information on the financial position and operations of a governmental unit or any of its funds, account groups, and organizational components.

Accrued Interest: The amount of interest that has accumulated on the debt since the date of the last interest payment, and on the sale of a bond, the amount accrued up to but not including the date of delivery (settlement date). (See Interest) Amortization: The gradual repayment of an obligation over time and in accordance with a predetermined payment schedule.

Appropriation: A legal authorization from the community's legislative body to expend money and incur obligations for specific public purposes. An appropriation is usually limited in amount and as to the time period within which it may be expended.

Arbitrage: As applied to municipal debt, the investment of tax-exempt bonds or note proceeds in higher yielding, taxable securities. Section 103 of the Internal Revenue Service (IRS) Code restricts this practice and requires (beyond certain limits) that earnings be rebated (paid) to the IRS.

Assessed Valuation: A value assigned to real estate or other property by a government as the basis for levying taxes.

Audit: An examination of a community's financial systems, procedures, and data by a certified public accountant (independent auditor), and a report on the fairness of financial statements and on local compliance with statutes and regulations. The audit serves as a valuable management tool in evaluating the fiscal performance of a community.

Audit Report: Prepared by an independent auditor, an audit report includes: (a) a statement of the scope of the audit; (b) explanatory comments as to application of auditing procedures; (c) findings and opinions. It is almost always accompanied by a management letter which contains supplementary comments and recommendations.

Available Funds: Balances in the various fund types that represent non-recurring revenue sources. As a matter of sound practice, they are frequently appropriated to meet unforeseen expenses, for capital expenditures or other one-time costs.

Balance Sheet: A statement that discloses the assets, liabilities, reserves and equities of a fund or governmental unit at a specified date.

Betterments (Special Assessments): Whenever a specific area of a community receives benefit from a public improvement (e.g., water, sewer, sidewalk, etc.), special property taxes may be assessed to reimburse the governmental entity for all or part of the costs it incurred. Each parcel receiving benefit from the improvement is assessed for its proportionate share of the cost of such improvements. The proportionate share may be paid in full or the property owner may request that the assessors apportion the betterment over 20 years. Over the life of the betterment, one year’s apportionment along with one year’s committed interest computed from October 1 to October 1 is added to the tax bill until the betterment has been paid.

Bond: A means to raise money through the issuance of debt. A bond issuer/borrower promises in writing to repay a specified sum of money, alternately referred to as face value, par value or bond principal, to the buyer of the bond on a specified future date (maturity date), together with periodic interest at a specified rate. The term of a bond is always greater than one year. (See Note)
Bond and Interest Record: (Bond Register) – The permanent and complete record maintained by a treasurer for each bond issue. It shows the amount of interest and principal coming due each date and all other pertinent information concerning the bond issue.

Bonds Authorized and Unissued: Balance of a bond authorization not yet sold. Upon completion or abandonment of a project, any remaining balance of authorized and unissued bonds may not be used for other purposes, but must be rescinded by the community's legislative body to be removed from community's books.

Bond Issue: Generally, the sale of a certain number of bonds at one time by a governmental unit.

City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 126 Bond Rating (Municipal): A credit rating assigned to a municipality to help investors assess the future ability, legal obligation, and willingness of the municipality (bond issuer) to make timely debt service payments. Stated otherwise, a rating helps prospective investors determine the level of risk associated with a given fixed-income investment. Rating agencies, such as Moody's and Standard and Poors, use rating systems, which designate a letter or a combination of letters and numerals where AAA is the highest rating and C1 is a very low rating.

Budget: A plan for allocating resources to support particular services, purposes and functions over a specified period of time. (See Performance Budget, Program Budget)
Capital Assets: All real and tangible property used in the operation of government, which is not easily converted into cash, and has an initial useful live extending beyond a single financial reporting period. Capital assets include land and land improvements; infrastructure such as roads, bridges, water and sewer lines; easements; buildings and building improvements; vehicles, machinery and equipment. Communities typically define capital assets in terms of a minimum useful life and a minimum initial cost. (See Fixed Assets)
Capital Budget: An appropriation or spending plan that uses borrowing or direct outlay for capital or fixed asset improvements. Among other information, a capital budget should identify the method of financing each recommended expenditure, i.e., tax levy or rates, and identify those items that were not recommended. (See Capital Assets, Fixed Assets) Cash: Currency, coin, checks, postal and express money orders and bankers’ drafts on hand or on deposit with an official or agent designated as custodian of cash and bank deposits.

Cash Management: The process of monitoring the ebb and flow of money in an out of municipal accounts to ensure cash availability to pay bills and to facilitate decisions on the need for short- term borrowing and investment of idle cash.

Certificate of Deposit (CD): A bank deposit evidenced by a negotiable or non-negotiable instrument, which provides on its face that the amount of such deposit plus a specified interest payable to a bearer or to any specified person on a certain specified date, at the expiration of a certain specified time, or upon notice in writing.

Classification of Real Property: Assessors are required to classify all real property according to use into one of four classes:
residential, open space, commercial, and industrial. Having classified its real properties, local officials are permitted to determine locally, within limitations established by statute and the Commissioner of Revenue, what percentage of the tax burden is to be borne by each class of real property and by personal property owners.

Collective Bargaining: The process of negotiating workers' wages, hours, benefits, working conditions, etc., between an employer and some or all of its employees, who are represented by a recognized labor union. regarding wages, hours and working conditions.

Consumer Price Index: The statistical measure of changes, if any, in the overall price level of consumer goods and services. The index is often called the "cost-of-living index."
Cost-Benefit Analysis: A decision-making tool that allows a comparison of options based on the level of benefit derived and the cost to achieve the benefit from different alternatives.

Debt Burden: The amount of debt carried by an issuer usually expressed as a measure of value (i.e., debt as a percentage of assessed value, debt per capita, etc.). Sometimes debt burden refers to debt service costs as a percentage of the total annual budget.

Debt Service: The repayment cost, usually stated in annual terms and based on an amortization schedule, of the principal and interest on any particular bond issue.

Encumbrance: A reservation of funds to cover obligations arising from purchase orders, contracts, or salary commitments that are chargeable to, but not yet paid from, a specific appropriation account.

Enterprise Funds: An enterprise fund is a separate accounting and financial reporting mechanism for municipal services for which a fee is charged in exchange for goods or services. It allows a community to demonstrate to the public the portion of total costs of a service that is recovered through user charges and the portion that is subsidized by the tax levy, if any. With an enterprise fund, all costs of service delivery--direct, indirect, and capital costs—are identified. This allows the community to recover total service costs through user fees if it chooses. Enterprise accounting also enables communities to reserve the City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 127 "surplus" or net assets unrestricted generated by the operation of the enterprise rather than closing it out to the general fund at year-end. Services that may be treated as enterprises include, but are not limited to, water, sewer, hospital, and airport services.

Equalized Valuations (EQVs): The determination of the full and fair cash value of all property in the community that is subject to local taxation.

Estimated Receipts: A term that typically refers to anticipated local revenues often based on the previous year's receipts and represent funding sources necessary to support a community's annual budget. (See Local Receipts) Exemptions: A discharge, established by statute, from the obligation to pay all or a portion of a property tax. The exemption is available to particular categories of property or persons upon the timely submission and approval of an application to the assessors. Properties exempt from taxation include hospitals, schools, houses of worship, and cultural institutions. Persons who may qualify for exemptions include disabled veterans, blind individuals, surviving spouses, and seniors.

Expenditure: An outlay of money made by municipalities to provide the programs and services within their approved budget.

Fiduciary Funds: Repository of money held by a municipality in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and other funds. These include pension (and other employee benefit) trust funds, investment trust funds, private- purpose trust funds, and agency funds.

Fixed Assets: Long-lived, assets such as buildings, equipment and land obtained or controlled as a result of past transactions or circumstances.

Fixed Costs: Costs that are legally or contractually mandated such as retirement, FICA/Social Security, insurance, debt service costs or interest on loans.

Float: The difference between the bank balance for a local government’s account and its book balance at the end of the day.

The primary factor creating float is clearing time on checks and deposits. Delays in receiving deposit and withdrawal information also influence float.

Full Faith and Credit: A pledge of the general taxing powers for the payment of governmental obligations. Bonds carrying such pledges are usually referred to as general obligation or full faith and credit bonds.

Fund: An accounting entity with a self-balancing set of accounts that are segregated for the purpose of carrying on identified activities or attaining certain objectives in accordance with specific regulations, restrictions, or limitations.

Fund Accounting: Organizing financial records into multiple, segregated locations for money. A fund is a distinct entity within the municipal government in which financial resources and activity (assets, liabilities, fund balances, revenues, and expenditures) are accounted for independently in accordance with specific regulations, restrictions or limitations. Examples of funds include the general fund and enterprise funds. Communities whose accounting records are organized according to the Uniform Municipal Accounting System (UMAS) use multiple funds.

GASB 34: A major pronouncement of the Governmental Accounting Standards Board that establishes new criteria on the form and content of governmental financial statements. GASB 34 requires a report on overall financial health, not just on individual funds. It requires more complete information on the cost of delivering value estimates on public infrastructure assets, such as bridges, road, sewers, etc. It also requires the presentation of a narrative statement the government's financial performance, trends and prospects for the future.

GASB 45: This is another Governmental Accounting Standards Board major pronouncement that each public entity account for and report other postemployment benefits in its accounting statements. Through actuarial analysis, municipalities must identify the true costs of the OPEB earned by employees over their estimated years of actual service.

General Fund: The fund used to account for most financial resources and activities governed by the normal appropriation process.

General Obligation Bonds: Bonds issued by a municipality for purposes allowed by statute that are backed by the full faith and credit of its taxing authority.

Governing Body: A board, committee, commission, or other executive or policymaking bodyof a municipality or school district.

City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 128 Indirect Cost: Costs of a service not reflected in the operating budget of the entity providing the service. An example of an indirect cost of providing water service would be the value of time spent by non-water department employees processing water bills. A determination of these costs is necessary to analyze the total cost of service delivery. The matter of indirect costs arises most often in the context of enterprise funds.

Interest: Compensation paid or to be paid for the use of money, including amounts payable at periodic intervals or discounted at the time a loan is made. In the case of municipal bonds, interest payments accrue on a day-to-day basis, but are paid every six months.

Interest Rate: The interest payable, expressed as a percentage of the principal available for use during a specified period of time. It is always expressed in annual terms.

Investments: Securities and real estate held for the production of income in the form of interest, dividends, rentals or lease payments. The term does not include fixed assets used in governmental operations.

Line Item Budget: A budget that separates spending into categories, or greater detail, such as supplies, equipment, maintenance, or salaries, as opposed to a program budget.

Local Aid: Revenue allocated by the state or counties to municipalities and school districts.

Maturity Date: The date that the principal of a bond becomes due and payable in full.

Municipal(s): (As used in the bond trade) "Municipal" refers to any state or subordinate governmental unit. "Municipals" (i.e., municipal bonds) include not only the bonds of all political subdivisions, such as cities, towns, school districts, special districts, counties but also bonds of the state and agencies of the state.

Note: A short-term loan, typically with a maturity date of a year or less.

Objects of Expenditures: A classification of expenditures that is used for coding any department disbursement, such as “personal services,” “expenses,” or “capital outlay.”
Official Statement: A document prepared for potential investors that contains information about a prospective bond or note issue and the issuer. The official statement is typically published with the notice of sale. It is sometimes called an offering circular or prospectus.

Operating Budget: A plan of proposed expenditures for personnel, supplies, and other expenses for the coming fiscal year.

Overlapping Debt: A community's proportionate share of the debt incurred by an overlapping government entity, such as a regional school district, regional transit authority, etc.

Performance Budget: A budget that stresses output both in terms of economy and efficiency.

Principal: The face amount of a bond, exclusive of accrued interest.

Program: A combination of activities to accomplish an end.

Program Budget: A budget that relates expenditures to the programs they fund. The emphasis of a program budget is on output.

Purchased Services: The cost of services that are provided by a vendor.

Refunding of Debt: Transaction where one bond issue is redeemed and replaced by a new bond issue under conditions generally more favorable to the issuer.

Reserve Fund: An amount set aside annually within the budget of a town to provide a funding source for extraordinary or unforeseen expenditures.

Revaluation: The assessors of each community are responsible for developing a reasonable and realistic program to achieve the fair cash valuation of property in accordance with constitutional and statutory requirements. The nature and extent of that program will depend on the assessors’ analysis and consideration of many factors, including, but not limited to, the status of City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 129 the existing valuation system, the results of an in-depth sales ratio study, and the accuracy of existing property record information.

Revenue Anticipation Note (RAN): A short-term loan issued to be paid off by revenues, such as tax collections and state aid.

RANs are full faith and credit obligations.

Revenue Bond: A bond payable from and secured solely by specific revenues and thereby not a full faith and credit obligation.

Revolving Fund: Allows a community to raise revenues from a specific service and use those revenues without appropriation to support the service.

Sale of Real Estate Fund: A fund established to account for the proceeds of the sale of municipal real estate other than proceeds acquired through tax title foreclosure.

Stabilization Fund: A fund designed to accumulate amounts for capital and other future spending purposes, although it may be appropriated for any lawful purpose.

Surplus Revenue: The amount by which cash, accounts receivable, and other assets exceed liabilities and reserves.

Tax Rate: The amount of property tax stated in terms of a unit of the municipal tax base; for example, $14.80 per $1,000 of assessed valuation of taxable real and personal property.

Tax Title Foreclosure: The procedure initiated by a municipality to obtain legal title to real property already in tax title and on which property taxes are overdue.

Trust Fund: In general, a fund for money donated or transferred to a municipality with specific instructions on its use. As custodian of trust funds, the treasurer invests and expends such funds as stipulated by trust agreements, as directed by the commissioners of trust funds or by the community's legislative body. Both principal and interest may be used if the trust is established as an expendable trust. For nonexpendable trust funds, only interest (not principal) may be expended as directed.

Uncollected Funds: Recently deposited checks included in an account’s balance but drawn on other banks and not yet credited by the Federal Reserve Bank or local clearinghouse to the bank cashing the checks. (These funds may not be loaned or used as part of the bank’s reserves and they are not available for disbursement.) Undesignated Fund Balance: Monies in the various government funds as of the end of the fiscal year that are neither encumbered nor reserved, and are therefore available for expenditure once certified as part of free cash.

Unreserved Fund Balance (Surplus Revenue Account): The amount by which cash, accounts receivable, and other assets exceed liabilities and restricted reserves. It is akin to a "stockholders’ equity" account on a corporate balance sheet. It is not, however, available for appropriation in full because a portion of the assets listed as "accounts receivable" may be taxes receivable and uncollected. (See Free Cash)
Valuation (100 Percent): The legal requirement that a community’s assessed value on property must reflect its market, or full and fair cash value.

City of Exeter | Budget Book FY 2024/25 & FY 2025/26 Page 130

Agenda Item Staff Report
Meeting Date:

June 24, 2025
Wording for Agenda:

Consideration of Reappointments to the Exeter Planning
Commission for Four Expired Terms.

Submitting Department:

Administration
Contact Name:

Francesca Quintana, City Clerk/Human Resources Manager
City Staff recommends that the City Council consider the reappointment of Commissioners Nancy Becker, PK Whitmire, Jose Lopez, and Joe Stewart to the Exeter Planning Commission for new four-year terms ending January 2029.

The terms of four current Planning Commissioners—Nancy Becker, PK Whitmire, Jose Lopez, and Joe Stewart—expired at the end of January 2025. The Commission meets the 3rd Thursday of every month (as needed) and plays a vital advisory role in city planning and land use matters.

All four individuals have expressed interest in continuing to serve and wish to be reappointed to new four-year terms. If approved by the City Council, reappointments will maintain continuity and preserve the institutional knowledge of the Commission.

However, the City Council retains full discretion over Planning Commission appointments. In addition to reappointing the existing members, the Council may also choose to open the application process to solicit interest from other interested members or make new direct appointments based on their judgment and priorities.

Background:

Per Chapter 2.16 of the City of Exeter Municipal Code:

Section 2.16.010 – Members – Appointment
For action by:
☒City Council
Regular Session:
☐Consent Calendar
☒Regular Item
☐Public Hearing
Review:

City Administrator
(Initials Required)
______
Agenda Item Number: J.5.

Department Recommendation:

Summary:

J.R.

The Planning Commission consists of five members appointed by the Mayor with the approval of the City Council. Members must not be seated City Councilmembers.

Section 2.16.020 – Terms
Commissioners serve staggered four-year terms. Appointments are made to fill vacancies resulting from term expirations or other causes.

Section 2.16.030 – Duties
The Planning Commission is tasked with duties outlined by state law and local ordinances.

The Commission plays a vital advisory role in city planning and land use matters, as further defined in the following sections:

Chapter 16.12.050 – Planning Commission as Advisory Agency The Commission acts as the City’s advisory agency under the Subdivision Map Act, reviewing tentative maps and providing recommendations on subdivision matters.

Chapter 17.03.03 – Final Authority on Site Planning and Use Classification The Commission holds authority on site plan reviews, classification of uses, and other key development review procedures, and also makes recommendations to the City Council on zoning ordinance amendments, general and specific plans, and development agreements.

Commissioners Becker, Whitmire, Lopez, and Stewart were originally appointed to the Planning Commission in early 2021, and their terms expired earlier this year in 2025. Reappointing these individuals would provide continuity in the City’s planning and development efforts, ensuring that these essential functions continue without interruption under the guidance of experienced and dedicated members who have shown a strong commitment to Exeter’s land use goals.

Fiscal Impact:

There is no fiscal impact associated with this item.
• Information on Planning Commission
I move to reappoint Nency Becker, PK Whitmire, Jose Lopez, and Joe Stewart to the Exeter Planning Commission for four-year terms ending January 2029 or choose to open the Attachments:

Recommended motion to be made by the City Council:
application process to solicit interest from other interested members or make new direct appointments based on their judgment and priorities.

Planning Commissioner Position Information
Background
The five-member Planning Commission is responsible for considering and making decisions regarding land use, planning, and zoning in accordance with the scope of city ordinances and state planning laws. A wide variety of issues are addressed including subdivisions, annexations, design review, zoning and environmental impact assessments.

The Planning Commission meets on the third Thursday of each Month (as needed), at 5:30 p.m. in the Exeter Council Chambers, 137 North F Street, Exeter, California, when there is business to conduct. Commission Members regular attendance is highly recommended to ensure the efficient continuance of City operations.

Appointment Process
The Planning Commission shall consist of five members, all of whom shall be appointed by the mayor with the approval of the city council. All of the members shall be entitled to vote at meetings of the Planning Commission.

Term
The five members of the Planning Commission shall serve for terms of four years, and the present plan of having the terms of the members of the planning commission staggered shall continue.

At meetings of the city council, appointments shall be made to fill vacancies created by the expiration of the terms of members of the planning commission, or such other reason as there may be for a vacancy to exist.

Requirements:
• Annual Form 700
• AB 1234 Local Ethics Training
• Harassment Training
Agenda Item Staff Report
Meeting Date:

June 24, 2025
Wording for Agenda:

Discussion and Consideration of Canceling July 08, 2025, Regular City Council Meeting
Submitting Department:

Administration on behalf of the City Council
Contact Name:

Jason Ridenour, City Administrator
Staff recommends that the City Council discuss and consider canceling the regularly scheduled City Council meeting on July 08, 2025, to allow for a summer recess.

At the request of the City Council, this item is being brought forward to consider the cancelation of the July 8, 2025, regular meeting. The City has historically canceled one regular meeting during the summer months of either July or August. Based on a review of tentative agenda items and current workload, staff can accommodate the cancellation of the July 8, 2025 meeting if approved by the City Council.

At this time, the City Council has the following options:
• Approve the cancelation of the July 08, 2025 Regular City Council Meeting. • Take no action and proceed with the regular meeting as scheduled. • Provide alternate direction to staff.

In past years, the City Council has elected to cancel one regular meeting during the summer to provide a short recess period. This practice generally occurred in July or August and has not impacted ongoing City operations or delayed critical actions. Staff has reviewed upcoming agenda items and confirms that, as of now, no time-sensitive items are expected that would For action by:
☒City Council
Regular Session:
☐Consent Calendar
☒Regular Item
☐Public Hearing
Review:

City Administrator
(Initials Required)
______
Agenda Item Number: J.6.

Department Recommendation:

Summary:

Background:

J.R.
require Council action on July 8, 2025. Canceling the meeting would not create any operational or scheduling conflicts at this time.

No fiscal impact is associated with this item.

Cancelation of regular meetings in the summer months for a summer recess. • None
I move to cancel the regularly scheduled City Council meeting of July 08, 2025, to allow for a summer recess or not cancel the meeting and provide alternative direction.

Fiscal Impact:

Prior City Council Actions:

Attachments:

Recommended motion to be made by the City Council:

Agenda Item Staff Report
Meeting Date:

June 24, 2025
Wording for Agenda:

Consider Authorizing Staff to Engage QK, Inc. to Conduct an Engineering Study on ADA Parking Improvements and Related Site Conditions in Various Locations throughout Exeter.

Submitting Department:

Public Works
Contact Name:

Zachary Boudreaux, Public Works Director
City Staff recommends that the City Council consider authorizing staff to engage QK, Inc. to conduct an engineering study on ADA Parking Improvements and Related Site Conditions in various locations throughout Exeter.

The City has received several public requests and made internal observations highlighting the need to improve and expand ADA-compliant parking in key areas. The proposed engineering study would assess several locations in Exeter for improvements related to parking layout, ADA accessibility, and striping updates. The overall goal is to enhance and expand ADA-accessible parking throughout the City to better serve residents and visitors with disabilities. These include:

1. Develop diagonal parking and ADA-accessible parking spaces with van loading/unloading on South F Street.

2. Develop ADA-accessible parking spaces on North E Street near East Pine Street and analyze the downtown area for further ADA accessible parking options.

3. Evaluate, reconfigure and restripe ADA parking in City parking lot adjacent to Wildflower and flip it to the West so that it is Van accessible and replace the ADA pole.

4. Evaluate, reconfigure and restripe ADA parking in City owned parking lot on South E Street adjacent to PRO PT and Exeter Irrigation District to improve van accessibility and replace the pole marker.

For action by:
☒City Council
Regular Session:
☐Consent Calendar
☒Regular Item
☐Public Hearing
Review:

City Administrator
(Initials Required)
______
Agenda Item Number: J.7.

Department Recommendation:

Summary:

J.R.

5. Investigating the condition and accessibility of the alley behind 216 C Street as requested by the Pink Ladies.

The City has identified potential areas to improve and expand ADA-compliant parking in key areas. Introducing diagonal parking on South F Street presents an opportunity to increase overall parking capacity while incorporating van accessible ADA spaces. The Pro-PT and Wildflower parking lots require updated striping and signage to ensure continued compliance with ADA standards. Additionally, concerns about the condition and accessibility of the alley behind 216 C Street have been raised, prompting the need for further evaluation.

No direct fiscal impact at this time other than staff time for preparing the RFP. Cost estimates will be determined through the engineering study proposals.

Indicate if Council has taken any actions previously relative to this item. • None.

I move to authorize staff to Engage QK, Inc. to Conduct an Engineering Study on ADA Parking Improvements and Related Site Conditions in Various Locations throughout Exeter.

Background:

Fiscal Impact:

Prior City Council Actions:

Attachments:

Recommended motion to be made by the City Council:

Agenda Item Staff Report
Meeting Date:

June 24, 2025
Wording for Agenda:

Consider Authorizing Staff to Issue a Request for Proposals (RFP) for a Utility Rate Study to Evaluate Current Drinking Water, Wastewater, and Solid Waste Fees and Develop a Sustainable Rate Adjustment Plan.

Submitting Department:

Public Works
Contact Name:

Zachary Boudreaux, Public Works Director
City Staff recommends that the City Council consider authorizing staff to issue a Request for Proposals (RFP) for a Utility Rate Study to Evaluate Current Drinking Water, Wastewater, and Solid Waste Fees and develop a Sustainable Rate Adjustment Plan.

The proposed utility rate study will analyze the City’s existing utility fees and provide recommendations for a multi-year rate adjustment strategy. The goal is to implement gradual, predictable increases that are more manageable for customers while ensuring the City can meet infrastructure, operational, and staffing needs. The study will also account for projected capital improvements and regulatory requirements.

The City’s most recent rate study was completed in 2019 and resulted in a five-year rate schedule implemented from 2020 through 2025. While the adjustments were necessary to maintain essential utility services, the steep increases placed a noticeable financial burden on residents.

Conducting a new rate study will enable the City to take a more measured and forward-looking approach. It will help ensure that future rate adjustments keep pace with inflation, rising For action by:
☒City Council
Regular Session:
☐Consent Calendar
☒Regular Item
☐Public Hearing
Review:

City Administrator
(Initials Required)
______
Agenda Item Number: J.8.

Department Recommendation:

Summary:

Background:

J.R.
operational costs, and long-term service needs, while aiming to reduce financial impacts on the community through more gradual increases.

No direct fiscal impact at this time other than staff time for preparing the RFP.

Prior City Council actions include the 2019-2025 Rate Increases. • 2019 Rate Study
I move to authorize Staff to issue a Request for Proposals (RFP) for a Utility Rate Study to Evaluate Current Drinking Water, Wastewater, and Solid Waste Fees and develop a Sustainable Rate Adjustment Plan or provide alternative direction to staff.

Fiscal Impact:

Prior City Council Actions:

Attachments:

Recommended motion to be made by the City Council:

TECHNICAL MEMORANDUM
TO:   Chris Tavarez, Finance Director, City of Exeter
FROM:   Art Griffith, Principal, FG Solutions
Debi Fortin, Principal, FG Solutions
DATE:   January 30, 2020
SUBJECT: Water and Sewer Rate Analysis and Implementation Report

BACKGROUND AND MEMO ORGANIZATION
The City of Exeter (“City”) operates Water and Sewer Utilities and provides water and sewer services to the residents and businesses throughout the city. In its FY 18/19 Budget, the City describes the need to reinvest in City enterprises, review its utility rates and potentially propose a rate increase. The Budget Analysis, documented in the City’s FY 18/19 Budget, identifiesseveral fiscal policiesrelated to utility rates, notably Policy 4:

Enterprise Rates. Enterprises will set their rates at a level to recover operating cost, fund an adequate reserve, and maintain the City’s capital infrastructure.

As part of its ongoing management of the City’s water and sewer systems, the City has recognized the need to evaluate expenditures, revenues, and utility rates to ensure that the City can continue to provide safe and reliable service. The City has identified the need to conduct a Water and Sewer Rate Analysis for its enterprises as an Action Item to comply with this policy. Recent challenges for the City’s water and sewer utilities include aging infrastructure, minimal maintenance and replacement funding, a lowered groundwater table, system vulnerabilities, and a lack of documentation of the existing systems.

In July 2019, FG Solutions (FGS) was contracted by the City to provide a Water and Sewer Rate Analysis and Implementation study. This Water and Sewer Rate Analysis will evaluate the financial impact of ongoing system maintenance costs, debt service, and the phase‐in of new maintenance, capital, and replacement activities.

The City is conducting a Water and Sewer Rate Analysis that is intended to:
 Summarize the projected water and sewer revenue requirements for the study period for fiscal years FY 19/20 thru FY 23/24. For both water and sewer, this includes a year‐by‐year projection of:
o Expenditures, including operations and maintenance (“O&M”) expenses, capital project costs, existing and future debt service, and transfers. o Revenues, including utility rate revenues, interest income, loan proceeds, and other sources of revenues.
o Reserve levels for both water and sewer enterprises, maintaining reserves at an acceptable level.
o Required rate increases, a year‐by‐year projection of across the board percentage increases in the City’s water and sewer rates.

Water and Sewer Rate Analysis and implementation
2 1/30/2020
FINAL
FG Solutions used projected expenditure data provided by the City in June 2019, as the basis for revenue and expense projections. The City believed this expenditure data to be the most accurate and best suited for expense projections. FG Solutions also used projected maintenance, replacement, and capital expenditures provided by the City.

This report memo will address the water and sewer utilities separately, as they are separate enterprises that are financially independent of each other.

WATER RATE ANALYSIS
Introduction
The City of Exeter’s water system is comprised of the following:
 Eight wells with chlorination treatment facilities
 325 fire hydrants
 995 water valves
 One elevated storage tank with capacity of 100,000 gallons  47 miles of distribution pipeline
 3,832 water service lines and meters
The estimated replacement value of the City’s water system is approximately $65.0 million dollars. To provide for the continued operation of a utility on a sound financial basis, revenues must be sufficient to meet the cash requirements for operation and maintenance (O&M) expense, debt service requirements, reserves, and cash‐funded capital expenditures not financed with debt. The sum of these cost components for a given year is referred to as a utility’s Revenue Requirement.

Key assumptions used in the Revenue Requirement analysis are listed below. Additional assumptions are provided in the printout of the Revenue Requirement calculations that comprise Appendix A.  Inflation is projected at 2%, annually.
 Salary and wages are projected to increase at 2%, annually.  Capital Improvement Plan (CIP) escalation of 2%, annually.  System growth rate of 0.5%, annually.
 The City estimated the current costs to operate and maintain the water system, in FY 19/20 dollars.
 All expenses were escalated for inflation through FY 23/24.  Utility costssuch as electricity, were also escalated by the rate ofsystem growth of 0.5%, annually.

The City provided cost estimates for new maintenance activities, in FY 19/20 dollars. These new maintenance activities are intended to shift the maintenance focus from reactive maintenance to preventive maintenance. The City provided cost estimates in FY 19/20 dollars for new capital facilities and facility replacement activities that the City needs but is unable to complete now, due to funding constraints. These new maintenance, replacement, and capital needs will be phased in through FY 23/24.

Water and Sewer Rate Analysis and implementation
3 1/30/2020
FINAL
Water Revenue Requirement
FG Solutions was provided with the City’s estimate of FY 19/20 budgeted financial and operational data.

This data was used to develop the projected revenue requirement for the study period. The revenue requirement analysis was an iterative process and draft versions were revised based on comments and input provided by City staff. Next, the revenue requirement was compared with the revenues generated by the 2019 rates to generate additional revenues needed from rate increases. Table 1 below shows water rates as of September 2019.

Table 1: City of Exeter 2019 Water Rates
Revenue projections are a critical part of the revenue requirement analysis. The three aspects of revenue projections described in the sections below are non‐rate revenues, rate revenues under the current rate schedule, and rate revenues from proposed rate increases. Table 2 below shows revenues from both rates and non‐rate revenues.

Table 2: Historical and Projected Water Revenues Under 2019 Rates From Table 2, non‐rate revenues include water meter installation, fees, investment earnings and miscellaneous revenue. Fees include late fees and turn on/turn off fees. Water meter capital improvement fees, also called connection fees, are tracked separately from other non‐rate revenues.

These fee revenues are reserved for development related capital improvements that are not included in this analysis.

Monthly Base Rate For each additional Monthly Min Consumpt Volume Charge over Charge per Unit, $ unit, per month ccf per unit  monthly min, $/ccf Single Family Residential $24.26 15.0 $1.52
Commercial and Industrial businesses, Churches $24.26 15.0 $1.52 and fraternal organizations, per unit or office
Multi‐Family Residential, per unit,  including trailer courts, $24.26 12.5 $1.52 parks, hotel or motel units made into permanent
residences, if more than one unit/meter
Transient Motels or Hotels $24.26 $8.35 10.0 $1.52
Water Revenues Under 2019 Rates (1) FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24 Account Number
105.316.001.000 WATER USE FEE $1,579,765 $1,587,663 $1,595,602 $1,603,580 $1,611,598 105.316.002.000 WATER METER INSTALLATION 9,600 9,600 9,600 9,600 9,600 105.316.003.000 OVERAGE/SHORTAGE WATER 00000
105.316.004.000 FEES (4) 45,000 45,000 45,000 45,000 45,000 105.316.005.000 INVESTMENT EARNINGS 17,600 17,600 17,600 17,600 17,600 105.316.006.000 WATER CAPITAL $1.00 FEE (2)
105.316.007.000 WATER METER CAPITAL IMPROVEMENT (3)
105.316.010.000 MISCELLANEOUS REVENUE 2,700 2,700 2,700 2,700 2,700 Total Water Revenues Under 2019 Rates $1,654,665 $1,662,563 $1,670,502 $1,678,480 $1,686,498 Projected
Note:
(1) Water Use Fee FY 19/20 is from FY 18/19 actuals and increased for 0.5% annual system growth.  All other revenues from City's FY 19/20 budget. (2) Water Capital Fee revenues included in Water Use Fee Revenues per City staff, August 2019. (3) Water Meter Capital Improvement fee revenues not included in this analysis because they are reserved for development related capital improvements that are not included in this analysis.
(4) Represents a two‐year average of revenues.  Revenues include late fees, turn on/turn off fees.

Water and Sewer Rate Analysis and implementation
4 1/30/2020
FINAL
Rate revenues include the water use fee. In Table 2, the water use fee shown for FY 19/20 is FY 18/19 actual revenues escalated 0.5% for annual system growth. Rate revenues from proposed rate increases will be discussed later in the report.

Water Expenditures
The City’s expenses are related to operating and maintaining the water system and paying for capital improvements for the water system facilities. Water Fund FY 19/20 expenses were estimated by City staff, and provided in FY 19/20 dollars. Expenses were escalated for 2% general inflation through the end of the study period in FY 23/24.

Table 3: Projected Expenditures, Water Fund
Table 3 shows the projected expenditures by expense type and fiscal year. For more detail, refer to table A‐5 in Appendix A of the report. Existing O&M expenses, expense type A, are comprised of salaries and benefits, office expenses, utilities and telephone, office equipment, and other miscellaneous personnel expenses. This expense is the largest in the budget. This expense category is escalated for general inflation of 2% annually through the end of the study period.

Debtservice, expense type B, isfor existing loansthat the City refinanced in early 2020. Thisloan refinance was completed at the end of January 2020. After this loan is refinanced, the annual debt service will be $30,000 less than what is shown in the table above. Prior to the refinance, the City’s water system debt had a requirement to hold $437,910 in a restricted reserve account. When the City completes the refinancing, the restricted reserves will be released and returned to the City’s Water Fund. This $437,910 will be available for the city to use for its water system, and the return of this reserve to the Water Fund is shown in the Operating Statement shown later in the report, in Table 4.

Future maintenance expenses, expense type C, are additional materials and labor to maintain the City’s wells and water distribution system, pipes, and water pumps. This includes maintenance and repairs to existing equipment. These expenses are phased‐in over the study period, with 25% of the expenses incorporated in FY 19/20, increasing to 50% in FY 20/21, 75% phased‐in in FY 21/22, and 100% in FY 22/23 and FY 23/24.

Future replacement expenses, expense type D, are comprised of vehicles, equipment and tool replacement, phased‐in replacement of parts of the City’s wells, and phased‐in replacement of parts of the water distribution system, such as pipes. The phase‐in schedule for replacement expenses is 0% in FY 19/20, 15% in FY 20/21, 30% in FY 21/22, 65% in FY 22/23, and 100% in FY 23/24.

Expense type F, Capital, is money for water capital projects. Specific projects have not yet been identified by the City. The fundsshown beginning in FY 20/21 through FY 23/24 are all from projected rate increases.

The phase‐in schedule for capital expenses is 0% in FY 19/20, 25% in FY 20/21, 50% in FY 21/22, 75% in FY Expense Projected
105 ‐ Water Fund Type FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24 Existing O&M A $1,076,800 $1,099,025 $1,121,711 $1,144,868 $1,168,508 Debt Service B 494,921 494,921 494,921 494,921 494,921
Future Maintenance Expenses C 97,800 199,512 305,253 415,145 423,447 Future Replacement Expenses D 0 103,566 211,274 466,916 732,698 Capital F 0 85,425 174,267 266,629 362,615
Total Projected Water Expenditures $1,669,521 $1,982,448 $2,307,426 $2,788,478 $3,182,189 Water and Sewer Rate Analysis and implementation
5 1/30/2020
FINAL
22/23, and 100% in FY 23/24. The recently completed Water Master Plan will allow the City to define and prioritize the new capital spending shown in this analysis.

Water Operating Statement
The Water Operating Statement is shown below in Table 4. The City provided the FY 19/20 beginning balance from the City’s Audited FY 18/19 Financial Statement. This dollar value is negative and includes only unrestricted reserves. As the City refinances its existing debt in January 2020, the restricted reserves in the amount of $437,910 are released and added into the sources of funds for FY 19/20. This refinance was completed at the end of January 2020, with the line item Release of Restricted Reserves from Refinancing in FY 19/20 showing these reserves added into the Water Fund sources of funds.

Water rate revenues are from Table 2. These revenues represent revenues under 2019 rates. Revenues from rate increases are shown for the study period. Through FY 23/34, every year on January 1 a 14.5% rate increase will take effect.

FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24 Notes
WATER FUND SOURCES of FUNDS
Beginning of Year Balance ($36,474) $501,110 $543,235 $554,240 $422,352 1 Water Rate Revenues
Charges for Services under 2019 Rates $1,579,765 $1,587,663 $1,595,602 $1,603,580 $1,611,598 Revenues from Rate Increases 2
Fiscal % of Water Months
Year Service Revenue of Revenue
FY 19/20 14.5% 6 114,530 230,210 231,360 232,520 233,680 FY 20/21 14.5% 6 0 131,800 264,910 266,230 267,570
FY 21/22 14.5% 6 0 0 151,660 304,840 306,360
FY 22/23 14.5% 6 0 0 0 174,520 350,790
FY 23/24 14.5% 6 0 0 0 0 200,820
Total Revenues from Rate Increases $114,530 $362,010 $647,930 $978,110 $1,359,220 Total Other Income $74,900 $74,900 $74,900 $74,900 $74,900 Total Revenues $1,769,195 $2,024,573 $2,318,432 $2,656,590 $3,045,718 Release of Restricted Reserves from Refinancing $437,910 $0 $0 $0 $0 5 Total Sources of Funds $2,170,631 $2,525,683 $2,861,666 $3,210,830 $3,468,069 WATER FUND USES of FUNDS
Existing O&M $1,076,800 $1,099,025 $1,121,711 $1,144,868 $1,168,508 6 Debt Service 494,921 494,921 494,921 494,921 494,921 6
Future Maintenance Expenses 97,800 199,512 305,253 415,145 423,447 6 Future Replacement Expenses 0 103,566 211,274 466,916 732,698 6 Capital 0 85,425 174,267 266,629 362,615 6
Total Uses of Funds $1,669,521 $1,982,448 $2,307,426 $2,788,478 $3,182,189 End of Year Balance, Water Fund $501,110 $543,235 $554,240 $422,352 $285,880 Projected
Water and Sewer Rate Analysis and implementation
6 1/30/2020
FINAL
Table 4: Water Operating Statement
Proposed Water Rates
The proposed water rate schedule is shown below in Table 5. 2019 water rates are shown, along with the proposed water rates through FY 23/24. The new water rates will become effective on January 1 of each year. These proposed water rates were adopted by the Exeter City Council on December 10, 2019, with the rate increase shown in FY 19/20 effective on January 1, 2020.

Table 5: Proposed Water Utility Rate Schedule

SEWER RATE ANALYSIS
Introduction
The City of Exeter’s sewer system is comprised of the following:
 Three major components of the City sanitary sewer system:
o Collection
o Treatment
o Disposal
More specifically, the City’s sewer system consists of:

Notes:
(1)  FY 19/20 beginning balance from City's Audited FY 18/19 Financial Statements, page 18, and represent unrestricted reserves. (2)  Rate increases were adopted by the Exeter City Council on December 10, 2019 (3) Water Capital Fee is included in Charges for Services Under Existing Rates per City Staff, August 2019. (4) Water Meter Capital Improvement Fee revenues are restricted for development relaated capital and are not included in this analysis.
(5)  The City is refinancing its water debt, and the refinance will allow the release of $437,910 in restricted reserves. (6)  See Table A‐5 for more detail.
2019 Water Proposed
Rates FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
Monthly Base Rate
Single Family Residential
Monthly Base Rate, $/month $24.26 $27.78 $31.81 $36.42 $41.70 $47.74 Consumption Included in Monthly Base Rate, ccf/month 15.0 15.0 15.0 15.0 15.0 15.0 Volume Charge, $/ccf for Consumption > Included in Base Rate $1.52 $1.74 $1.99 $2.28 $2.61 $2.99 Commercial and Industrial businesses, Churches
and fraternal organizations, per unit or office
Monthly Base Rate, $/month $24.26 $27.78 $31.81 $36.42 $41.70 $47.74 Consumption Included in Monthly Base Rate, ccf/month 15.0 15.0 15.0 15.0 15.0 15.0 Volume Charge, $/ccf for Consumption > Included in Base Rate $1.52 $1.74 $1.99 $2.28 $2.61 $2.99 Multi‐Family Residential, per unit,  including trailer courts, parks, hotel or motel units made into permanent
residences, if more than one unit/meter
Monthly Base Rate, $/month $24.26 $27.78 $31.81 $36.42 $41.70 $47.74 Consumption Included in Monthly Base Rate, ccf/month 12.5 12.5 12.5 12.5 12.5 12.5 Volume Charge, $/ccf for Consumption > Included in Base Rate $1.52 $1.74 $1.99 $2.28 $2.61 $2.99 Transient Motels or Hotels
Monthly Base Rate, $/month $24.26 $27.78 $31.81 $36.42 $41.70 $47.74 Consumption Included in Monthly Base Rate, ccf/month 10.0 10.0 10.0 10.0 10.0 10.0 Volume Charge, $/ccf for Consumption > Included in Base Rate $1.52 $1.74 $1.99 $2.28 $2.61 $2.99 Water and Sewer Rate Analysis and implementation
7 1/30/2020
FINAL
 36 linear miles of collector lines, ranging in size from 4” to 36”  Eight sewer lift stations
 Wastewater Treatment Plant (WWTP)
The estimated replacement value of the City’s sewer system is approximately $60.0 million dollars.  To provide for the continued operation of a utility on a sound financial basis, revenues must be sufficient to meet the cash requirements for operation and maintenance (O&M) expense, debt service requirements, debt service coverage requirements, reserves, and cash‐funded capital expenditures not financed with debt.  The sum of these cost componentsfor a given year isreferred to as a utility’s Revenue Requirement.

Key assumptions used in the sewer utility revenue requirement analysis are listed below. Additional assumptions are provided in the printout of the Revenue Requirement calculations that comprise Appendix B.
 Inflation is projected at 2% annually.
 Salary and wages are projected at 2% annually
 Capital Improvement Plan (CIP) escalation of 2% annually  System Growth Rate 0.5% annually
 The City estimated the current costs to operate and maintain the sewer system, in FY 19/20 dollars.
 All expenses were escalated for inflation through FY 23/24.  Utility costs,such as electricity, were also escalated by the rate ofsystem growth of 0.5% annually.

Sewer Revenue Requirement
FG Solutions was provided with the City’s estimate of FY 19/20 budgeted financial and operational data.

Water and Sewer Rate Analysis and implementation
8 1/30/2020
FINAL
Table 6: Sewer Rates as of September 2019
Revenue projections are a critical part of the revenue requirement analysis. The three aspects of revenue projections described in the sections below are non‐rate revenues, rate revenues under the 2019 rate schedule, and rate revenues from proposed rate increases. Table 7 below shows revenues from both rate revenues under 2019 rates and non‐rate revenues.

Table 7: Sewer Revenues Under 2019 Rates
In Table 7, rate revenues include sewer fees and leases. The sewer fees and leases revenues for FY 19/20 is FY 18/19 actual revenues escalated 0.5% for annual system growth. Rate revenues from proposed rate increases will be discussed later in the report. Non‐rate revenues include investment earnings and other revenue. The sewer capital improvement fees, also called connection fees, are tracked separately from other non‐rate revenues. These fee revenues are reserved for development related capital improvements that are not included in this analysis.

Sewer Expenditures
The City’s expenses are related to operating and maintaining the sewer system and paying for capital improvements for the sewer system facilities. The Sewer Fund FY 19/20 expenses were estimated by City staff, and provided in FY 19/20 dollars. These expenses were escalated for 2% general inflation through the end of the study period in FY 23/24.

Table 8: Projected Expenditures, Sewer Fund
Monthly Base Rate Usage Charge
Charge per Unit per 100 cf over 1500
Single Family Residential $22.18
Water consumption over 1500 cf $1.52
Multi‐Unit Residential $22.18
Water consumption over 1500 cf $1.52
Commercial (1) $22.18 $2.22
Notes:
(1) For commercial accounts with consumption over 1500cf, bills are based off of January water consumption.

Sewer Revenues Under 2019 Rates (1) FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24 Account Number
107.318.001.000 SEWER FEES AND LEASES $1,089,200 $1,100,092 $1,111,093 $1,122,204 $1,133,426 107.318.002.000 SEWER CONNECTION FEES 0 0 0 0 0
107.318.003.000 SEWER CAPITAL IMPROVEMENT 0 0 0 0 0
107.318.005.000 INVESTMENT EARNINGS 3,400 3,400 3,400 3,400 3,400 107.318.006.000 OTHER REVENUE 500 500 500 500 500
Total Sewer Revenues Under 2019 Rates $1,093,100 $1,103,992 $1,114,993 $1,126,104 $1,137,326 Projected
(1) Data source: City Staff email, 8/5/19.

Sewer Capital Improvement revenues are connection fees and were removed from this analysis. These revenues are restricted and will be used for development‐ related capital expenditues which are not included in this analysis.

Expense Projected
107 ‐ Sewer Fund Type FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24 Existing O&M A $754,400 $770,426 $786,802 $803,534 $820,630 Debt Service B 231,050 231,050 231,050 231,050 231,050
Future Maintenance Expenses C 70,828 144,490 221,069 300,654 306,667 Future Replacement Expenses D 0 47,776 97,463 215,392 338,000 Capital F 0 153,000 312,120 477,544 649,459
Total Projected Sewer Expenditures $1,056,278 $1,346,742 $1,648,503 $2,028,174 $2,345,807 Water and Sewer Rate Analysis and implementation
9 1/30/2020
FINAL
Table 8 shows the projected sewer fund expenditures by expense type and fiscal year. For more detail, refer to table B‐4 in Appendix B of the report. Expenses are phased‐in, based on prioritization of maintenance, then capital, then replacement expenses. Rate increases were calculated to fully fund these maintenance, capital and replacement expenses by the end of the study period in FY 23/34.

Existing O&M expenses, expense type A, are comprised ofsalaries and benefits, office expenses, electricity and telephone, office equipment, and other miscellaneous personnel expenses. This expense is the largest in the budget. This expense category is escalated for general inflation of 2% annually through the end of the study period.

Debtservice, expense type B, isfor existing loans. The debtservice expense remainsthe same throughout the study period. No new debt is expected for the sewer utility through the end of the study period.

Future maintenance expenses, expense type C, are materials and labor to maintain the City’s sewage collector lines, sewage lift stations, and the City’s wastewater treatment plant (WWTP). This includes maintenance and repairs to existing equipment. These expenses are phased‐in over the study period, with 25% of the expenses incorporated in FY 19/20, increasing to 50% in FY 20/21, 75% phased‐in in FY 21/22, and 100% in FY 22/23 and FY 23/24.

Future replacement expenses, expense type D, are comprised of vehicles, equipment and tool replacement, phased‐in replacement of parts of the City’s sewer system, phased‐in replacement of parts of the sewer collection system, and the treatment plant. The phase‐in schedule for replacement expenses is 0% in FY 19/20, 15% in FY 20/21, 30% in FY 21/22, 65% in FY 22/23, and 100% in FY 23/24.

Expense type F, Capital, is money for sewer capital projects. These projects have not yet been identified by the City. The City will be completing a Sewer Master Plan in 2020 or 2021. The Sewer Master Plan will identify specific capital improvements and allow the City to prioritize sewer replacement needs.

The fundsshown beginning in FY 20/21 through FY 23/24 are all from projected rate increases. The phase‐ in schedule for capital expenses is 0% in FY 19/20, 25% in FY 20/21, 50% in FY 21/22, 75% in FY 22/23, and 100% in FY 23/24.

Sewer Operating Statement
The Sewer Operating Statement is shown below in Table 9. The City provided the FY 19/20 beginning balance from the City’s Audited FY 18/19 Financial Statement. For all five years of the study period, a negative beginning fund balance is shown. The City anticipates to use some of the funds noted for future replacement and capital to bring the Sewer Fund balance above $0.

Sewer rate revenues are from Table 7. These revenues represent revenues under 2019 rates. Revenues from rate increases are shown for the study period. Through FY 23/24 every year on January 1 a 17.5% rate increase will take effect.

Water and Sewer Rate Analysis and implementation
10 1/30/2020
FINAL
Table 9: Sewer Fund Operating Statement
Proposed Sewer Rates
The proposed sewer rate schedule is shown below in Table 10. 2019 sewer rates are shown, along with the proposed sewer rates through FY 23/24. The new sewer rates will become effective on January 1 of each year. These proposed sewer rates were adopted by the Exeter City Council on December 10, 2019, with the rate increase shown in FY 19/20 effective on January 1, 2020.

FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24 Notes
SEWER FUND SOURCES of FUNDS
Beginning of Year Balance ($429,632) ($297,505) ($234,636) ($211,013) ($255,516) 1 Sewerr Rate Revenues
Charges for Services under 2019 Rates $1,089,200 $1,100,092 $1,111,093 $1,122,204 $1,133,426 Revenues from Rate Increases 2
Fiscal % of Sewer Months
Year Service Revenue of Revenue
FY 19/20 17.5% 6 95,305 192,516 194,441 196,386 198,350 FY 20/21 17.5% 6 113,103 228,468 230,753 233,061
FY 21/22 17.5% 6 134,225 271,135 273,846
FY 22/23 17.5% 6 159,292 321,770
FY 23/24 17.5% 6 189,040
Total Revenues from Rate Increases $95,305 $305,619 $557,134 $857,566 $1,216,067 Total Other Income $3,900 $3,900 $3,900 $3,900 $3,900
Total Revenues $1,188,405 $1,409,611 $1,672,127 $1,983,670 $2,353,393 Total Sources of Funds $758,773 $1,112,106 $1,437,491 $1,772,657 $2,097,877 SEWER FUND USES of FUNDS
Existing O&M $754,400 $770,426 $786,802 $803,534 $820,630 4 Debt Service 231,050 231,050 231,050 231,050 231,050 4
Future Maintenance Expenses 70,828 144,490 221,069 300,654 306,667 4 Future Replacement Expenses 0 47,776 97,463 215,392 338,000 4 Capital 0 153,000 312,120 477,544 649,459 4
Total Uses of Funds $1,056,278 $1,346,742 $1,648,503 $2,028,174 $2,345,807 End of Year Balance, Sewer Fund ($297,505) ($234,636) ($211,013) ($255,516) ($247,930) 5 Notes:
(1) FY 19/20 beginning balance from City's Audited FY 18/19 Financial Statements, page 18, and represent unrestricted reserves. (2) Rate increases were adopted by the Exeter City Council on December 10, 2019 (3) Connection Fees and Capital Improvement Fee revenues are restricted for development related capital and are not included in this analysis.
(4) See Table A‐5 for more detail.
(5) A negative fund balance is shown. The City anticipates to use some of the funds noted for future replacement and capital to bring the Sewer Fund balance above $0.

Water and Sewer Rate Analysis and implementation
11 1/30/2020
FINAL
Table 10: Proposed Sewer Utility Rate Schedule

MONTHLY WATER AND SEWER BILL COMPARISONS WITH OTHER NEARBY UTILITIES FG Solutions contacted four nearby citiesto obtain their current water and sewerratesfor both residential and non‐residential customers. These cities are Woodlake, Farmersville, Porterville, and Lindsay. The combined water and sewer bills from the nearby cities were then compared to the City’s 2019 combined water and sewer bill for a typical single family residence that has a ¾” water meter, and consumes 15 hcf per month. The results are shown below in Table 11.

Table 11: Comparison of Nearby Cities: Single Family Residence Water and Sewer Bills, Combined Single‐family homes in the City have an average monthly water consumption of 15 hcf per month. For single‐family residences, the City of Exeter has the lowest combined water and sewer bill of the comparable cities. This is prior to the proposed rate increases. Comparisons of utility bills do not reveal differences between the utilities such as condition, capital investment strategy and timing of capital spending, or future anticipated rate increases.

Next, combined water and sewer bills were compared for a typical commercial customer with a 2” meter, with consumption of 50 hcf per month on average, using winter consumption values.  The results are shown in Table 12.
2019 Sewer Proposed
Rates FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
Monthly Base Rate
Single Family Residential
Monthly Base Rate, $/month $22.18 $26.06 $30.62 $35.98 $42.28 $49.68 Consumption Included in Monthly Base Rate, ccf/month 15.0 15.0 15.0 15.0 15.0 15.0 Volume Charge, $/ccf for Consumption > Included in Base Rate $1.52 $1.79 $2.10 $2.47 $2.90 $3.40 Commercial and Industrial businesses, Churches
and fraternal organizations, per unit or office
Monthly Base Rate, $/month $22.18 $26.06 $30.62 $35.98 $42.28 $49.68 Consumption Included in Monthly Base Rate, ccf/month 0.0 0.0 0.0 0.0 0.0 0.0 Volume Charge, $/ccf for Consumption > Included in Base Rate $2.218 $2.61 $3.06 $3.60 $4.23 $4.97 Multi‐Family Residential, per unit,  including trailer courts, parks, hotel or motel units made into permanent
residences, if more than one unit/meter
Monthly Base Rate, $/month $22.18 $26.06 $30.62 $35.98 $42.28 $49.68 Consumption Included in Monthly Base Rate, ccf/month 15.0 15.0 15.0 15.0 15.0 15.0 Volume Charge, $/ccf for Consumption > Included in Base Rate $1.52 $1.79 $2.10 $2.47 $2.90 $3.40 City Water Sewer Total
Woodlake $33.91 $59.50 $93.41
Farmersville $21.00 $56.61 $77.61
Porterville $45.72 $26.87 $72.59
Lindsay $30.17 $36.88 $67.05
Exeter $24.26 $22.18 $46.44
Single Family Residence, 3/4" Meter, 15 hcf/month
Water and Sewer Rate Analysis and implementation
12 1/30/2020
FINAL
Table 12:   Comparison of Nearby Cities: Commercial Water and Sewer Bills, Combined For commercial customers, the City of Exeter combined water and sewer bill is in the middle of the pack.

This is prior to the proposed rate increases.

There is a wide range of commercial sewer rate structures to be considered. The cities of Woodlake and Farmersville use a flat rate structure. In Porterville, Lindsay and Exeter, these cities have a minimum charge and a volume charge, with multiple customer classes. Therefore, in Porterville and Lindsay, separate bills are shown for a retail business and a restaurant. Comparisons of these combined water and sewer commercial bills do not reveal differences between the utilities, such as the condition of the systems, a capital investmentstrategy and timing of capital projects, and future anticipated rate increases.

ONGOING CONSIDERATIONS
The completed water and sewer rate analysis and the proposed rate schedulesshown in Table 5 and Table 10, cover a study period through FY 23/24. There are a number of factors that could change over the next few years that have financial implications. The extent to which these factors change may influence the financial condition of the City’s water and sewer system, and the City’s next review of water and sewer rates.

The City should continue to monitor its financial status on an ongoing basis, and should continue to monitor the following:
 Capital project spending.   Any deviations in capital spending from the assumptions in this Rate Analysis will affect the financial projections.  The financial calculations contain estimates of future project costs.  Actual costs will not be known until the projects are designed, bid, and built.  For the sewer utility, since the City has not yet completed a Sewer Master Plan, the capital needs may exceed what has been projected in this analysis.
 Inflation rates.   The projected rates are based on a 2.0% general inflation rate for most items, noting that salaries and wages costs through FY 23/24 include wage increases that have been escalated at 2%.  Deviations in inflation rates from these values will have financial implications.  Development activity in the City’s service area.  At this time, a 0.5% annual customer growth is projected in the City’s service area through FY 23/24.  This is approximately 16 new connections each year.   System growth exceeding this rate would result in higher revenues than what is projected in this Rate Analysis.
 Sewer Master Plan.  The City will be completing a Sewer Master Plan in 2020 or 2021.  The Sewer Master Plan will identify specific capital improvements and allow the City to prioritize sewer replacement needs.

City Water Sewer Total
Porterville ‐ Restaurant $128.83 $175.37 $304.20
Lindsay ‐ Restaurant $95.93 $181.88 $277.81
Porterville ‐ Retail $128.83 $78.87 $207.70
Exeter $77.46 $99.81 $177.27
Woodlake $104.70 $57.00 $161.70
Lindsay ‐ Retail $95.93 $36.88 $132.81
Farmersville $45.47 $56.61 $102.08
Commercial, 2" Meter, 50 hcf/month Winter Consumption
Water and Sewer Rate Analysis and implementation
13 1/30/2020
FINAL
 Water use. The financial analysis is based on the water use during FY 18/19. The amount of water use directly impacts the amount of water and sewer utility revenue. If water use changes from FY 18/19 amounts, revenues will also change. The City should monitor water use on an ongoing basis. If water use decreasessignificantly from FY 18/19 consumption, the City may need to reassess its planned capital and replacement project spending and scheduling.  Water availability. If the groundwater table decreases, the City many incur unanticipated expenses associated with developing additional wells or replacing well pumps. This could cause the City to reassess its capital and replacement project priorities.

APPENDICES
APPENDIX A: Final Draft Water Rate Analysis
APPENDIX B: Final Draft Sewer Rate Analysis
Disclaimer: Regarding any work product delivered in electronic format, FG Solutions is not liable for any changes made to the work product by owner or third parties; nor does FG Solutions warrant any third party use of this work product. Any changes made to this electronic Final Work Product after delivery to the Client on March 24, 2020, are the sole responsibility of the Client. Electronic format is defined as any spreadsheet, word document, pdf document, or presentation delivered to the client via email or other form of electronic delivery.

City of Exeter, CA
Water and Sewer Rate Analysis and Implementation
Final Water Rate Analysis
January 2020
Table A‐1 General Assumptions and Parameters
Table A‐2 Existing Water Rates
Table A‐3 Historical and Projected Number of Billing Units Table A‐4 Historical and Projected Water Revenues under Existing Rates Table A‐5 Projected Water Expenditures
Table A‐6 Projected Water Fund Operating Statement
Table A‐7 Proposed Water Rates
Disclaimer: Regarding any work product delivered in electronic format, FG Solutions is not liable for any changes made to the work product by owner or third parties; nordoes FG Solutions warrant any third party use of this work product. Any changes made to this electronic Final Work Product after delivery to the Client on March 24, 2020, are the sole responsibility of the Client. Electronic format is defined as any spreadsheet, word document, pdf document, or presentation delivered to the client via email or other form of electronic delivery.

Copyright 2020 All Rights Reserved
Assumptions
Table A‐1
City of Exeter, CA
Water and Sewer Rate Analysis and Implementation
Final Water Rate Analysis
January 2020
General Assumptions and Parameters
General Assumptions and Parameters
1 Round ‐123 General Inflation 2.0%45 Salaries and Wages Escalation 2.0%67 CIP Escalation 2.0%89 System Growth Rate 0.5% Inflation Rates Source: City Staff, phone call 8/19/19
Line
No
EXETER WATER Rate Study Model FINAL A‐1 Assumpt Copyright 2020 All Rights Reserved 3/24/2020

Page 2 of 11 ends

Exeter City CouncilJune 24, 2025

Exeter City Council
June 24, 2025